EFTA Document EFTA01382552

Amendment No. 3 to Form S-1 Table of Contents UNITED SUPERMARKETS, L.L.C. Notes to Financial Statements (Dollars in thousands) claimed or expected to be claimed on a tax return should be recorded in the financial statements. The tax benefit from an uncertain tax position may be recognized only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. The determination is based on the technical merits of the position and presumes that e