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Income Taxes
9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]  
Income Taxes
13. Income Taxes
 
For the three and nine months ended September 30, 2014 and 2013, income tax expense was primarily derived by applying the federal statutory rate of 35% to operating income before income taxes.

The uncertain tax positions increased during the three months ended September 30, 2014, by $4.4 million resulting from an increase in tax uncertainties and estimated tax liabilities, partially offset by the release of $7.2 million in federal credits taken with respect to our 2009 income tax return. The uncertain tax positions increased during the nine months ended September 30, 2014, by $10.0 million as a result of the increase in tax uncertainties and estimated tax liabilities accrued in the nine months ended September 30, 2014, partially offset by the release of $7.2 million in federal credits taken with respect to our 2009 income tax return.

In general, our income tax returns are subject to examination by tax authorities for tax years 1996 forward. The California Franchise Tax Board is currently examining the Company’s 2008, 2009 and 2010 tax returns. Although the timing of the resolution of income tax examinations is highly uncertain, and the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year, we do not anticipate any material change to the amount of our unrecognized tax benefits over the next 12 months, except as described above.