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Income taxes

3 Months Ended

Apr. 01, 2014

(4) Income taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 weeks ended April 1, 2014 and March 26, 2013 is as follows:

	13 Weeks Ended
	April 1, 2014		March 26, 2013

Tax at statutory federal rate	35.0	%	35.0	%
State and local tax, net of federal benefit	3.5		3.7
FICA tip tax credit	(5.5	)	(5.1	)
Work opportunity tax credit	(0.6	)	(3.4	)
Incentive stock options	(0.1	)	(0.6	)
Nondeductible officer compensation	0.3		0.6
Net income attributable to noncontrolling interests	(1.0	)	(1.0	)
Other	(0.9	)	(1.3	)

Total	30.7	%	27.9	%

- Definition

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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