We recorded a deferred tax benefit of $2.5 million and $3.8 million during the years ended December 31, 2010 and 2009,  respectively, related to the recovery of historical losses attributable to the basis in stock of certain subsidiaries.  Temporary differences between the financial reporting carrying amounts and the tax bases of assets and liabilities give rise to  deferred taxes. Total deferred tax assets and deferred tax liabilities as of December 31, 2010 and 2009 were as follows (in  thousands):  Our remaining federal and state net operating losses will expire during various years from 2011 to 2030. We establish valuation allowances in accordance with the guidance related to accounting for income taxes. In evaluating our  ability to realize net deferred tax assets, we consider all available evidence, both positive and negative, including our past operating  results, tax planning strategies and forecasts of future taxable income. In considering these sources of taxable income, we must  make certain assumptions and judgments that are based on the plans and estimates used to manage our underlying businesses. A  valuation allowance has been provided for deferred tax assets based on past operating results, expected timing of the reversals of  existing temporary book/tax basis differences, alternative tax strategies and projected future taxable income. Although realization  is not assured for the remaining deferred tax assets, we believe it is more likely than not that they will be realized in the future. During the year ended December 31, 2010, we increased our valuation allowance by $0.7 million. The change in valuation  allowance was primarily due to state net operating losses. During the year ended December 31, 2009, we decreased our valuation  allowances by $8.0 million. The change in valuation allowance was primarily due to the removal of the fully valued federal net  operating losses related to the closure of a subsidiary.  As of December 31, 2010 and 2009, we had $26.1 million of gross unrecognized tax benefits. Of this total, $15.1 million (net  of federal effect on state tax issues) and $6.8 million (net of federal effect on state tax issues) represent the amounts of  unrecognized tax benefits that, if recognized, would favorably affect our effective tax rates from continuing operations and  discontinued operations, respectively. The following table summarizes the activity related to our accrued unrecognized tax benefits (in thousands):  2010 Annual Report    51  2010 2009 2008 Balance at January 1,  $ 26,148  $ 26,088  $ 27,972  (Reductions) increases related to prior years tax  position  (210) 146  (1,017) Increases related to current year tax positions  187  104  167  Reductions related to settlements with taxing  authorities  —  (76) (501) Reductions related to expiration of the applicable  statute of limitations  —  (114)  (533)  Balance at December 31,  $ 26,125  $ 26,148  $ 26,088  2010 2009 Current and Long-Term Deferred Tax Assets:  Net operating losses:  Federal  $ 4,063  $ 17,430  State  83,229  81,578 Broadcast licenses  24,782  31,725  Intangibles  8,669  11,774 Other  32,235  33,093  152,978  175,600 Valuation allowance for deferred tax assets  (77,559)  (76,834)  Total deferred tax assets  $ 75,419  $ 98,766 Current and Long-Term Deferred Tax Liabilities:  Broadcast licenses  $ (9,199)  $ (9,814)  Intangibles  (191,658)  (173,836) Property and equipment, net (19,019)  (24,424)  Contingent interest obligations  (52,212)  (51,044) Other  (4,008)  (1,898)  Total deferred tax liabilities  (276,096)  (261,016) Net tax liabilities  $ (200,677)  $ (162,250) 