Note 9 Income Taxes Income before income taxes and the provision for income taxes consisted  of the following: 1 Taxes of $16.8 million in 2001 were previously classified as current and have been reclassified to deferred taxes  in the 2001 presentation. The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes was as follows:  (in thousands) 2002 2001 1 2000 Income before provision for income taxes:  United States $ 11,564 $ 35,108 $ 59,679  International 47,487 59,221 40,732  Total income before provision for  income taxes and minority interest $ 59,051 $ 94,329 $ 100,411  Current income taxes:  Federal $ (17,303) $ 26,435 $ 16,053  State 1,070 5,034 1,729  International 19,255 15,234 19,861  Total current income taxes 3,022 46,703 37,643  Deferred income taxes 15,878 (9,403) 6,057  Provision for income taxes $ 18,900 $ 37,300 $ 43,700  Effective tax rate 32.0% 39.5% 43.5% (in thousands) 2002 2001 2000 Income taxes at U.S. statutory rate $ 20,668 $ 33,015 $ 35,144  State income taxes, net of federal tax benefits 2,656 2,696 528  Nondeductible goodwill – 5,557 5,605  International tax rate differences (5,773) (4,899) (123)  International losses with no related tax benefits 990 1,135 2,527  Other 359 (204) 19  Provision for income taxes $ 18,900 $ 37,300 $ 43,700 (in thousands) 2002 2001 1 Deferred tax assets:  Net operating loss carryforwards $ 9,602 $ 11,820  Inventory valuation and reserves 23,630 39,507 Other postretirement benefits 18,721 18,087  Accrued employee benefits 17,962 16,771  FTC carryforward 3,525 – Other 23,917 10,575  Total 97,357 96,760 Valuation allowance (6,600) (7,411)  Total deferred tax assets $ 90,757 $ 89,349  Deferred tax liabilities: Tax depreciation in excess of book $ 47,321 $ 43,088  Pension benefits 16,827 9,967  Other 7,804 15,914  Total deferred tax liabilities $ 71,952 $ 68,969  1 Taxes of $16.8 million in 2001 were previously classified as current and have been reclassified to deferred taxes  in the 2001 presentation. Deferred income taxes were not provided on cumulative undistributed earnings of international subsidiaries and affiliates. At June 30, 2002, unremitted earnings of non-U.S. subsidiaries were determined to be permanently reinvested. It is not practical to estimate the income tax effect that might be incurred if earnings were remitted to the United States. Deferred tax assets and liabilities consisted of the following: 46