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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | The Company follows the provisions of the Financial Accounting Standards Codification 740 (“ASC 740”), “Income Taxes.” A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2015 |  | 2014 |  | 2013
Beginning of year | $ | 8,288,000 |  |  | $ | 7,351,000 |  |  | $ | 4,168,000 |
Additions based on tax positions related to the current year | 1,765,000 |  |  | 1,328,000 |  |  | 1,595,000 |
Additions for tax positions in prior years | 428,000 |  |  | 634,000 |  |  | 1,633,000 |
Reductions for tax positions in prior years | (336,000 | ) |  | (676,000 | ) |  | (45,000 | )
Reductions as a result of completed audit examinations | (4,162,000 | ) |  | — |  |  | — |
Reductions as a result of a lapse of the applicable statute of limitations | (608,000 | ) |  | (349,000 | ) |  | — |
End of year | $ | 5,375,000 |  |  | $ | 8,288,000 |  |  | $ | 7,351,000 |
Schedule of Components of Provision For Income Taxes | The components of the provision for income taxes are as follows:
| 2015 |  | 2014 |  | 2013
Currently payable: |  |  |  |  |
Federal | $ | 129,379,597 |  |  | $ | 108,689,911 |  |  | $ | 95,285,094 |
State | 2,908,000 |  |  | 2,236,000 |  |  | 3,259,000 |
Foreign | 276,000 |  |  | 978,000 |  |  | 1,353,000 |
Total | 132,563,597 |  |  | 111,903,911 |  |  | 99,897,094 |
Net deferred: |  |  |  |  |
Primarily federal | 12,558,000 |  |  | 14,818,000 |  |  | 5,237,000 |
Provision for income taxes | $ | 145,121,597 |  |  | $ | 126,721,911 |  |  | $ | 105,134,094 |
Schedule of Effective Income Tax Rates Different From Statutory Federal Income Tax Rates | The effective income tax rates are different from the statutory federal income tax rates for the following reasons:
| 2015 |  | 2014 |  | 2013
Statutory federal income tax rate | 35.00 | % |  | 35.00 | % |  | 35.0 | %
State income taxes, net of federal income tax benefit | 0.40 |  |  | 0.30 |  |  | 0.6 |
Domestic production exclusion | (2.80 | ) |  | (2.60 | ) |  | (3.1 | )
Research tax credit (1) | (0.80 | ) |  | (2.00 | ) |  | (0.4 | )
Reduction in Reserve for Uncertain Tax Provisions | (0.60 | ) |  | — |  |  | — |
Other | 0.10 |  |  | (0.20 | ) |  | (0.1 | )
Effective income tax rate | 31.30 | % |  | 30.50 | % |  | 32.0 | %
(1) - Research tax credits applied in 2014 related to prior tax year amended tax filings were approximately 1.3 percentage points of the 2 percentage point reduction in the effective income tax rate.
Schedule of Deferred Income Tax Assets And Liabilities | The tax effect of temporary differences which give rise to deferred income tax assets and liabilities at December 31, 2015 and 2014, are as follows:
| 2015 |  | 2014
| Current |  | Non-Current |  | Current |  | Non-Current
Assets: |  |  |  |  |  |  |
Accruals not currently deductible | $ | 3,890,858 |  |  | $ | 266,802 |  |  | $ | 2,605,711 |  |  | $ | 224,803 |
Stock based compensation | 16,636,615 |  |  | 3,723,490 |  |  | 13,508,845 |  |  | 2,508,304 |
Impairment loss on available-for-sale securities | — |  |  | 73,954 |  |  | — |  |  | 135,724 |
Other | 3,839,115 |  |  | 15,755 |  |  | 4,440,407 |  |  | 19,765 |
Total deferred income tax assets | 24,366,588 |  |  | 4,080,001 |  |  | 20,554,963 |  |  | 2,888,596 |
Liabilities: |  |  |  |  |  |  |
Excess tax over book depreciation | — |  |  | (53,538,861 | ) |  | — |  |  | (46,017,949 | )
Goodwill | — |  |  | (16,047,068 | ) |  | — |  |  | (8,868,168 | )
Unrealized gain on investments | — |  |  | (961,980 | ) |  | — |  |  | (6,368,670 | )
Intangible assets | — |  |  | (3,056,712 | ) |  | — |  |  | (1,205,230 | )
Other | (2,114,430 | ) |  | — |  |  | (1,117,956 | ) |  | — |
Net deferred income taxes | $ | 22,252,158 |  |  | $ | (69,524,620 | ) |  | $ | 19,437,007 |  |  | $ | (59,571,421 | )

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