Tax ItemsAltria's reported diluted EPS comparisons for the third quarter and first nine months of 2012 and 2011 were impacted by tax items. For the third quarter of 2012 and 2011, Altria recorded tax benefits of $62 million and $24 million, respectively. Excluding the tax impacts related to PMCC's LILO and SILO transactions discussed above, for the first nine months of 2012 and 2011, Altria recorded net tax benefits of $51 million and $24 million, respectively. These tax benefits resulted primarily from the reversal of tax reserves and associated interest related to the closure of tax audits, expiration of statutes of limitations and the reversal of tax accruals no longer required. These tax benefits are reflected in Schedules 1 and 3, "Provisions for income taxes," and the EPS impacts are shown in Table 2 and Schedules 6 and 7. In the third quarter of 2012, the IRS closed its audit of the 2004 - 2006 tax years of Altria and its consolidated subsidiaries (including its former subsidiaries - Kraft Foods Inc., now known as Mondelēz International, Inc. (Mondelēz), and Philip Morris International Inc. (PMI)). Tax comparisons of the third quarter and first nine months include the impact of tax matters related to Mondelēz and PMI, which are reflected in Schedules 1 and 3, “Provision for income taxes.” Altria recorded a 2012 third-quarter tax provision of $48 million related to Mondelēz and PMI tax matters, and a 2011 third-quarter tax provision of $19 million related to Mondelēz tax matters. These amounts were fully offset by changes to the corresponding receivables from Mondelēz and PMI, which are also reflected in Schedules 1 and 3, “Changes to Mondelēz and PMI tax-related receivables.” Although there was no impact on Altria's net earnings associated with the Mondelēz and PMI tax matters, these items impacted Altria's reported effective tax rates for the third quarter and first nine months of 2012 and 2011.