Income Taxes	9 Months Ended
Sep. 25, 2011
Income Taxes
Income Taxes	Note 11 — Income Taxes The effective income tax rate for the three months ended September 25, 2011 was 23.9% compared to a negative 231.8% for the three months ended September 26, 2010. The negative effective income tax rate for the three months ended September 26, 2010 reflects the tax impact of beneficial discrete charges recorded during the third quarter of 2010 for losses on extinguishment of debt and a $5.7 million out of period tax adjustment associated with tax returns filed and tax audit conclusions, which management determined was not material on a quantitative or qualitative basis to the prior period.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details