UNITED STATES STEEL CORP | 2013 | FY | 3


A tabular reconciliation of unrecognized tax benefits follows:

(In millions)
 
2013
 
2012
 
2011
Unrecognized tax benefits, beginning of year
 
$
85

 
$
110

 
$
115

Increases – tax positions taken in prior years
 
1

 
3

 
1

Decreases – tax positions taken in prior years
 
(6
)
 
(25
)
 
(4
)
Increases – current tax positions
 
70

 
2

 
3

Settlements
 

 
(5
)
 

Lapse of statute of limitations
 
(23
)
 

 
(5
)
Unrecognized tax benefits, end of year
 
$
127

 
$
85

 
$
110


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