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Income Taxes

9 Months Ended

Sep. 30, 2014

(4) Income taxes

A reconciliation of the statutory federal income tax rate to our effective tax rate for the 13 and 39 weeks ended September 30, 2014 and September 24, 2013 is as follows:

	13 Weeks Ended				39 Weeks Ended
	September 30, 2014		September 24, 2013		Septmebr 30, 2014		September 24, 2013

Tax at statutory federal rate	35.0	%	35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit	3.5		3.7		3.5		3.7
FICA tip tax credit	(7.5	)	(7.5	)	(6.4	)	(6.3	)
Work opportunity tax credit	(0.6	)	(1.1	)	(0.6	)	(2.2	)
Incentive stock options	(0.2	)	(1.2	)	(0.1	)	(0.8	)
Nondeductible officer compensation	0.3		0.4		0.3		0.5
Net income attributable to noncontrolling interests	(0.9	)	(0.9	)	(0.9	)	(1.0	)
Other	1.8		1.2		(0.2	)	(0.1	)

Total	31.4	%	29.6	%	30.6	%	28.8	%

- 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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