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Income Taxes | 12 Months Ended
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Dec. 28, 2013
Income Taxes | (5) Income Taxes The provisions for income taxes consisted of the following (in thousands):
|  | Fiscal Year |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 53,089 |  |  | $ | 64,148 |  |  | $ | 53,123 |
State |  |  | 4,643 |  |  |  | 2,305 |  |  |  | 3,184 |
Canadian |  |  | 683 |  |  |  | 1,013 |  |  |  | 1,023 |
Total current |  | $ | 58,415 |  |  | $ | 67,466 |  |  | $ | 57,330 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 5,758 |  |  | $ | 3,462 |  |  | $ | 8,403 |
State |  |  | 284 |  |  |  | 135 |  |  |  | 442 |
Total deferred |  | $ | 6,042 |  |  | $ | 3,597 |  |  | $ | 8,845 |
Income taxes |  | $ | 64,457 |  |  | $ | 71,063 |  |  | $ | 66,175 |
Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):
|  | Dec. 28, 2013 |  |  | Dec. 29, 2012 |
Deferred tax assets: |  |  |  |  |  |  |  |
Receivable valuations |  | $ | 3,354 |  |  | $ | 5,386 |
Share-based payments |  |  | 3,458 |  |  |  | 4,182 |
Self-insured claims |  |  | 5,180 |  |  |  | 5,541 |
Other |  |  | 3,863 |  |  |  | 5,076 |
Total deferred tax assets |  | $ | 15,855 |  |  | $ | 20,185 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating property |  | $ | 41,933 |  |  | $ | 39,469 |
Goodwill |  |  | 5,553 |  |  |  | 7,190 |
Other |  |  | 1,960 |  |  |  | 2,417 |
Total deferred tax liabilities |  | $ | 49,446 |  |  | $ | 49,076 |
Net deferred tax liability |  | $ | 33,591 |  |  | $ | 28,891 |
Income from discontinued operations included a deferred tax benefit of $1,342,000 in 2013. The following table summarizes the differences between income taxes calculated at the federal income tax rate of 35% on income from continuing operations before income taxes and the provisions for income taxes (in thousands):
|  | Fiscal Year |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Income taxes at federal income tax rate |  | $ | 60,683 |  |  | $ | 69,170 |  |  | $ | 62,201 |
State income taxes, net of federal income tax benefit |  |  | 3,260 |  |  |  | 1,486 |  |  |  | 2,257 |
Meals and entertainment exclusion |  |  | 919 |  |  |  | 919 |  |  |  | 972 |
Share-based payments |  |  | 184 |  |  |  | (122 | ) |  |  | 708 |
Other, net |  |  | (589 | ) |  |  | (390 | ) |  |  | 37 |
Income taxes |  | $ | 64,457 |  |  | $ | 71,063 |  |  | $ | 66,175 |
The Company files a consolidated U.S. federal income tax return. The Company or its subsidiaries file state tax returns in the majority of the U.S. state tax jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal or state income tax examinations by tax authorities for 2009 and prior years. The Company’s wholly owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes. As of December 28, 2013 and December 29, 2012, the Company had $1,583,000 and $1,643,000, respectively, of net unrecognized tax benefits representing the provision for the uncertainty of certain tax positions plus a component of interest and penalties. Estimated interest and penalties on the provision for the uncertainty of certain tax positions is included in income tax expense. At December 28, 2013 and December 29, 2012 there was $628,000 and $626,000, respectively, accrued for estimated interest and penalties related to the uncertainty of certain tax positions. The Company does not currently anticipate any significant increase or decrease to the unrecognized tax benefit during 2014. The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2013 and 2012 (in thousands):
|  | Fiscal Year |
|  | 2013 |  |  | 2012 |
Gross unrecognized tax benefits — beginning of the year |  | $ | 2,329 |  |  | $ | 7,364 |
Gross increases related to current year tax positions |  |  | 303 |  |  |  | 373 |
Gross increases related to prior year tax positions |  |  | 111 |  |  |  | 929 |
Gross decreases related to prior year tax positions |  |  | (104 | ) |  |  | (5,212 | )
Settlements |  |  | (72 | ) |  |  | (246 | )
Lapse of statute of limitations |  |  | (306 | ) |  |  | (879 | )
Gross unrecognized tax benefits — end of the year |  | $ | 2,261 |  |  | $ | 2,329 |
Landstar paid income taxes of $64,255,000 in 2013, $71,033,000 in 2012 and $59,442,000 in 2011.

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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