Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Components of income before income taxes consist of the following (foreign income before income taxes in 2012 was not material):

	Year Ended December 31,
	2014			2013
United States	$	1,115,958		$	812,278
Foreign	(340,211		)	(98,918		)
	$	775,747		$	713,360

Schedule of Components of Income Tax Expense (Benefit)

Components of income tax expense (benefit) consist of the following:

		Year Ended December 31,
		2014			2013			2012
Current:
	Federal	$	447,370		$	201,475		—
	State	28,718			23,489			$	4,308
	Foreign	2,879			433			—
	Total current tax expense (benefit)	478,967			225,397			4,308
Deferred:
	Federal	(68,700		)	54,910			(300,319		)
	State	18,891			8,700			(39,837		)
	Foreign	(1,485		)	(9		)	—
	Total deferred tax expense (benefit)	(51,294		)	63,601			(340,156		)
		$	427,673		$	288,998		$	(335,848	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. statutory income tax rate to the Company's effective income tax rate is as follows:

	Year Ended December 31,
	2014		2013		2012
U.S. federal statutory tax rate	35.0	%	35.0	%	35.0	%
State and local income taxes	2.0		3.4		5.4
Change in state effective rate	2.8		—		5.4
Foreign income tax rate differential	15.3		4.9		—
Income tax credits	(7.4	)	(4.9	)	—
Reclassification of net operating losses related to exercises of stock options	—		—		9.3
Provision (benefit) attributable to valuation allowances	—		—		(139.0	)
Provision (benefit) related to uncertain tax positions	2.5		—		—
Non-deductible Branded Prescription Drug Fee	2.7		1.1		—
Other permanent differences	2.2		1.0		2.8
Effective income tax rate	55.1	%	40.5	%	(81.1	)%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:

	As of December 31,
	2014			2013
Deferred tax assets:
Net operating loss carry-forward	$	150		$	135
Fixed assets	8,078			18,902
Deferred revenue	75,503			88,033
Deferred compensation	194,489			109,715
Income tax credit carry-forwards	16,099			9,372
Capitalized research and development costs	12,908			18,942
Other	41,252			34,215
	348,479			279,314
Valuation allowance	(359		)	(1,830		)
Total deferred tax assets	348,120			277,484
Deferred tax liabilities:
Unrealized gains/losses on marketable securities	(28,186		)	—
Convertible senior notes	(252		)	(929		)
Other	(3,578		)	—
	(32,016		)	(929		)
Net deferred tax assets	$	316,104		$	276,555

Schedule Of Unrecognized Tax Benefits Roll Forward

The following table summarizes the gross amounts of unrecognized tax benefits, without regard to reduction in tax liabilities or additions to deferred tax assets and liabilities if such unrecognized tax benefits were settled. The amount, if recognized, that would impact the effective tax rate is $51.2 million, $23.5 million, and $8.4 million as of December 31, 2014, 2013, and 2012, respectively.

	2014			2013			2012
Balance as of January 1	$	26,627		$	11,274		$	5,596
Gross increases related to current year tax positions	27,538			7,620			1,873
Gross increases related to prior year tax positions	6,464			8,305			3,805
Gross decrease due to settlements, recapture, filed returns, and lapse of statutes of limitation	(3,014		)	(572		)	—
Balance as of December 31	$	57,615		$	26,627		$	11,274