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Note 3 - Income Taxes - Summary of the Difference Between Statutory Federal Income Tax Rate and Effective Rate (Details) |  | 12 Months Ended
--- | --- | ---
Jan. 01, 2018 | Sep. 30, 2018 | Dec. 31, 2017 | Sep. 30, 2017 | Sep. 30, 2016
Statutory federal income tax rate | 21.00% | 24.28% | 35.00% | 34.00% | 34.00%
State franchise taxes (net of federal tax benefit) |  | 5.70% |  | 6.20% | 5.20%
Revalue of deferred taxes due to federal rate change |  | 176.00% |  |  |
Effect of federal rate change on beginning net deferred tax liabilities |  | (34.00%) |  |  |
Business meals/gifts/other permanent differences |  | (0.40%) |  | (0.80%) | (2.30%)
Domestic production activity deduction and deferred revenue |  | (0.90%) |  |  |
Dividends received deduction |  | 5.80% |  | 10.00% | 24.50%
Reversal of uncertain and unrecognized tax position |  |  |  | 37.60% |
Penalties for uncertain and unrecognized tax benefits |  |  |  | 2.00% |
Prior year true-up |  | (1.80%) |  | 1.00% | (2.00%)
Foreign tax credits |  |  |  | 2.00% | 4.00%
Effect of state rate change on beginning balance of deferred tax liabilities |  | (0.70%) |  | (0.30%) | 1.40%
Others |  | (1.70%) |  | (3.00%) | 0.20%
Effective tax rate |  | 172.30% |  | 88.70% | 65.00%

X
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the federal income tax rates which caused the revalue of deferred tax assets. + References No definition available. + Details
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to reversal of uncertain and unrecognized tax position. + References No definition available. + Details
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