Match (MTCH) 10-Q31 Jul 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 25, 2014	Jul. 25, 2014
	Jun. 30, 2014	Common Stock	Class B Convertible Common Stock
Entity Registrant Name	'IAC/INTERACTIVECORP	'	'
Entity Central Index Key	'0000891103	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Document Type	'10-Q	'	'
Document Period End Date	30-Jun-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'
Amendment Flag	'false	'	'
Entity Common Stock, Shares Outstanding	'	77,597,075	5,789,499

CONSOLIDATED_BALANCE_SHEET

CONSOLIDATED BALANCE SHEET (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
ASSETS	'	'
Cash and cash equivalents	$987,326	$1,100,444
Marketable securities	81,611	6,004
Accounts receivable, net of allowance of $11,443 and $8,540 respectively	223,436	207,408
Other current assets	185,059	161,530
Total current assets	1,477,432	1,475,386
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	291,289	293,964
Goodwill	1,720,650	1,675,323
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	470,361	445,336
Long-term investments	119,487	179,990
Other non-current assets	88,259	164,685
TOTAL ASSETS	4,167,478	4,234,684
LIABILITIES:	'	'
Accounts payable, trade	58,569	77,653
Deferred revenue	184,423	158,206
Accrued expenses and other current liabilities	344,738	351,038
Total current liabilities	587,730	586,897
Long-term debt	1,080,000	1,080,000
Income taxes payable	420,408	416,384
Deferred income taxes	327,957	320,748
Other long-term liabilities	52,419	58,393
Redeemable noncontrolling interests	24,137	42,861
Commitments and contingencies	'	'
SHAREHOLDERS' EQUITY:	'	'
Additional paid-in capital	11,358,763	11,562,567
Accumulated deficit	-14,846	-32,735
Accumulated other comprehensive loss	-9,906	-13,046
Treasury stock 184,182,001 and 184,945,527 shares, respectively	-9,661,350	-9,830,317
Total IAC shareholders' equity	1,672,928	1,686,736
Noncontrolling interests	1,899	42,665
Total shareholders' equity	1,674,827	1,729,401
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,167,478	4,234,684
Common Stock	'	'
SHAREHOLDERS' EQUITY:	'	'
Common stock	251	251
Class B Convertible Common Stock	'	'
SHAREHOLDERS' EQUITY:	'	'
Common stock	$16	$16

CONSOLIDATED_BALANCE_SHEET_Par

CONSOLIDATED BALANCE SHEET (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Accounts receivable, allowance (in dollars)	$11,443	$8,540
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment (in dollars)	277,966	265,298
Accumulated Amortization (in dollars)	$85,407	$83,310
Treasury stock, shares	184,182,001	184,945,527
Common Stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, authorized shares	1,600,000,000	1,600,000,000
Common stock, issued shares	251,393,985	250,982,079
Common stock, outstanding shares	77,579,984	76,404,552
Class B Convertible Common Stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, authorized shares	400,000,000	400,000,000
Common stock, issued shares	16,157,499	16,157,499
Common stock, outstanding shares	5,789,499	5,789,499

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue	$756,315	$799,411	$1,496,562	$1,541,660
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	211,100	272,822	420,294	528,671
Selling and marketing expense	272,786	247,153	571,498	490,067
General and administrative expense	109,719	103,515	204,535	199,239
Product development expense	38,357	34,052	77,373	69,169
Depreciation	15,257	17,036	30,075	31,052
Amortization of intangibles	13,406	18,137	25,385	32,215
Total operating costs and expenses	660,625	692,715	1,329,160	1,350,413
Operating income	95,690	106,696	167,402	191,247
Equity in losses of unconsolidated affiliates	-6,850	-1,078	-8,785	-1,169
Interest expense	-14,046	-7,658	-28,110	-15,321
Other (expense) income, net	-62,900	-4	-62,923	1,654
Earnings from continuing operations before income taxes	11,894	97,956	67,584	176,411
Income tax provision	-29,889	-39,416	-51,274	-65,162
(Loss) earnings from continuing operations	-17,995	58,540	16,310	111,249
Loss from discontinued operations, net of tax	-868	-1,068	-1,682	-2,012
Net (loss) earnings	-18,863	57,472	14,628	109,237
Net loss attributable to noncontrolling interests	867	818	3,261	2,690
Net earnings attributable to IAC shareholders	-17,996	58,290	17,889	111,927
Per share information attributable to IAC shareholders:	'	'	'	'
Basic earnings per share from continuing operations (in dollars per share)	($0.21)	$0.71	$0.24	$1.36
Diluted earnings per share from continuing operations (in dollars per share)	($0.21)	$0.69	$0.22	$1.31
Basic earnings per share (in dollars per share)	($0.22)	$0.70	$0.22	$1.33
Diluted earnings per share (in dollars per share)	($0.22)	$0.67	$0.20	$1.29
Dividends declared per share (in dollars per share)	$0.24	$0.24	$0.48	$0.48
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	16,552	11,820	26,165	24,483
Cost of revenue	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	459	681	451	1,301
Selling and marketing expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	657	794	853	1,180
General and administrative expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	13,707	9,427	21,659	20,207
Product development expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	$1,729	$918	$3,202	$1,795

CONSOLIDATED_STATEMENT_OF_COMP

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net (loss) earnings	($18,863)	$57,472	$14,628	$109,237
Other comprehensive (loss) income, net of tax:	'	'	'	'
Change in foreign currency translation adjustment	-187	-4,598	5,190	-13,021
Change in net unrealized (losses) gains on available-for-sale securities (net of tax benefits of $865 and $1,438 for the three and six months ended June 30, 2014, respectively, and tax provision of $740 and tax benefit of $84 for the three and six months ended June 30, 2013, respectively)	-2,139	17,187	-2,250	12,211
Net current period other comprehensive loss	-2,326	12,589	2,940	-810
Comprehensive (loss) income	-21,189	70,061	17,568	108,427
Comprehensive loss attributable to noncontrolling interests	984	138	3,461	3,482
Comprehensive (loss) income attributable to IAC shareholders	($20,205)	$70,199	$21,029	$111,909

CONSOLIDATED_STATEMENT_OF_COMP1

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Change in net unrealized gains on available-for-sale securities, tax	$865	($740)	$1,438	$84

CONSOLIDATED_STATEMENT_OF_SHAR

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (USD $)	Total	IAC	Common Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests	Redeemable Noncontrolling Interests
In Thousands, unless otherwise specified	Total	IAC	Common Stock	Class B Convertible Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests	Redeemable Noncontrolling Interests
Redeemable noncontrolling interests, balance at Dec. 31, 2013	$42,861	'	'	'	'	'	'	'	'	$42,861
Balance at Dec. 31, 2013	1,729,401	1,686,736	251	16	11,562,567	-32,735	-13,046	-9,830,317	42,665	'
Balance (in shares) at Dec. 31, 2013	'	'	250,982	16,157	'	'	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'	'
Net (loss) earnings for the six months ended June 30, 2014	17,889	17,889	'	'	'	17,889	'	'	0	'
Redeemable noncontrolling interests, net loss for the three months ended March 31, 2014	'	'	'	'	'	'	'	'	'	-3,261
Other comprehensive (loss) income, net of tax	3,239	3,140	'	'	'	'	3,140	'	99	'
Non-cash compensation expense	26,165	25,979	'	'	25,979	'	'	'	186	'
Stock Issued During Period, Shares, New Issues	'	'	412	'	'	'	'	'	'	'
Redeemable noncontrolling interests, other comprehensive loss, net of tax	'	'	'	'	'	'	'	'	'	-299
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	-13,735	-13,735	'	'	-182,702	'	'	168,967	'	'
Income tax benefit related to the exercise of stock options, vesting of restricted stock units and other	25,487	25,487	'	'	25,487	'	'	'	'	'
Dividends	-39,556	-39,556	'	'	-39,556	'	'	'	'	'
Purchase of redeemable noncontrolling interests	-50,347	'	'	'	'	'	'	'	-50,347	-38,893
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value	-23,716	-33,012	'	'	-33,012	'	'	'	9,296	23,716
Redeemable noncontrolling interests, other	'	'	'	'	'	'	'	'	'	13
Redeemable noncontrolling interests, balance at Jun. 30, 2014	24,137	'	'	'	'	'	'	'	'	24,137
Balance at Jun. 30, 2014	$1,674,827	$1,672,928	$251	$16	$11,358,763	($14,846)	($9,906)	($9,661,350)	$1,899	'
Balance (in shares) at Jun. 30, 2014	'	'	251,394	16,157	'	'	'	'	'	'

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities attributable to continuing operations:	'	'
Net (loss) earnings	$14,628	$109,237
Less: loss from discontinued operations, net of tax	-1,682	-2,012
(Loss) earnings from continuing operations	16,310	111,249
Adjustments to reconcile earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:	'	'
Non-cash compensation expense	26,165	24,483
Depreciation	30,075	31,052
Amortization of intangibles	25,385	32,215
Impairment of long-term investments	64,281	'
Excess Tax Benefit from Share-based Compensation, Operating Activities	-32,889	-23,547
Deferred income taxes	5,849	-6,737
Equity in losses of unconsolidated affiliates	8,785	1,169
Acquisition-related contingent consideration fair value adjustments	500	5,707
Changes in assets and liabilities, net of effects of acquisitions:	'	'
Accounts receivable	-5,718	-9,754
Other assets	-19,238	-14,789
Accounts payable and other current liabilities	-31,242	23,438
Income taxes payable	29,299	45,529
Deferred revenue	25,851	-203
Other, net	5,358	8,451
Net cash provided by operating activities attributable to continuing operations	148,771	228,263
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-103,637	-36,913
Capital expenditures	-26,557	-47,819
Proceeds from maturities and sales of marketable debt securities	998	12,502
Purchases of marketable debt securities	-78,380	0
Proceeds from sales of long-term investments	2,803	310
Purchases of long-term investments	-14,701	-25,259
Other, net	-616	-1,443
Net cash used in investing activities attributable to continuing operations	-220,090	-98,622
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	0	-15,844
Purchase of treasury stock	0	-162,660
Dividends	-40,086	-38,880
Issuance of common stock, net of withholding taxes	-13,823	-868
Excess tax benefits from stock-based awards	32,889	23,547
Purchase of noncontrolling interest	-30,000	0
Funds returned from escrow for Meetic tender offer	12,354	0
Acquisition-related contingent consideration payment	-7,373	0
Other, net	-141	-3,634
Net cash used in financing activities attributable to continuing operations	-46,180	-198,339
Total cash used in continuing operations	-117,499	-68,698
Total cash (used in) provided by discontinued operations	-157	2,335
Effect of exchange rate changes on cash and cash equivalents	4,538	-4,889
Net decrease in cash and cash equivalents	-113,118	-71,252
Cash and cash equivalents at beginning of period	1,100,444	749,977
Cash and cash equivalents at end of period	$987,326	$678,725

THE_COMPANY_AND_SUMMARY_OF_SIG

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	IAC is a leading media and Internet company comprised of more than 150 brands and products, including Ask.com, About.com, Match.com, HomeAdvisor and Vimeo. Focused on the areas of search, applications, online dating, media and eCommerce, IAC's family of websites is one of the largest in the world, with over a billion monthly visits across more than 100 countries. IAC includes its Search & Applications, The Match Group, Media and eCommerce reportable segments, as well as investments in unconsolidated affiliates.
	All references to "IAC," the "Company," "we," "our" or "us" in this report are to IAC/InterActiveCorp.
	Reportable Segments
	During the first quarter of 2014, IAC realigned its reportable segments as follows:

	•	The Company created a new segment called The Match Group that includes Match, which was previously reported as its own separate segment, and DailyBurn and Tutor, which were previously in the Media and Other segments, respectively.

	•	The businesses within the Local segment (HomeAdvisor, Felix and, for periods prior to July 1, 2013, CityGrid Media) were moved to the eCommerce segment, formerly called the Other segment.

	•	There were no changes to the Search & Applications segment.
	Non-GAAP Measure
	In addition, the Company introduced Adjusted EBITDA, a new non-GAAP financial measure, beginning with the first quarter of 2014. We believe Adjusted EBITDA is a useful measure for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments.
	Refer to Note 8 to the consolidated financial statements for the reconciliation of Adjusted EBITDA to operating income (loss) by reportable segment.
	Basis of Presentation
	The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated. Investments in the common stock or in-substance common stock of entities in which the Company has the ability to exercise significant influence over the operating and financial matters of the investee, but does not have a controlling financial interest, are accounted for using the equity method and are included in "Long-term investments" in the accompanying consolidated balance sheet.
	The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") for interim financial information and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for a full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 31, 2013 included in our Current Report on Form 8-K dated July 2, 2014.
	Accounting Estimates
	The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make certain estimates, judgments and assumptions that impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recovery of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts and revenue reserves; the fair value of acquisition-related contingent consideration; the reserves for income tax contingencies; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.
	Certain Risks and Concentrations
	A substantial portion of the Company's revenue is derived from online advertising, the market for which is highly competitive and rapidly changing. Significant changes in this industry or changes in advertising spending behavior or in customer buying behavior could adversely affect our operating results. Most of the Company's online advertising revenue is attributable to a services agreement with Google Inc. ("Google"), which expires on March 31, 2016. Our services agreement requires that we comply with certain guidelines promulgated by Google. Subject to certain limitations, Google may unilaterally update its policies and guidelines, which could require modifications to, or prohibit and/or render obsolete certain of our products, services and/or business practices, which could be costly to address or otherwise have an adverse effect on our business, financial condition and results of operations. For the three and six months ended June 30, 2014, revenue earned from Google is $349.5 million and $704.6 million, respectively. For the three and six months ended June 30, 2013, revenue earned from Google is $405.8 million and $781.9 million, respectively. This revenue is earned by the businesses comprising the Search & Applications segment. Accounts receivable related to revenue earned from Google totaled $114.5 million and $112.3 million at June 30, 2014 and December 31, 2013, respectively.
	Recent Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. The new guidance is effective for reporting periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or cumulative effect approach to adopt ASU No. 2014-09. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on its consolidated financial statements or the method of adoption.
	In April 2014, the FASB issued ASU No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which changes the criteria for determining which disposals can be presented as discontinued operations and modifies the related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that represents a strategic shift that has, or will have, a major effect on an entity's operations and financial results. The Company will adopt the new guidance effective January 1, 2015. The adoption of ASU No. 2014-08 will not have a material effect on the Company’s consolidated financial statements.

INCOME_TAXES

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	At the end of each interim period, the Company makes its best estimate of the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss. The income tax provision or benefit related to significant, unusual, or extraordinary items, if applicable, that will be separately reported or reported net of their related tax effects are individually computed and recognized in the interim period in which they occur. In addition, the effect of changes in enacted tax laws or rates, tax status, judgment on the realizability of a beginning-of-the-year deferred tax asset in future years or income tax contingencies is recognized in the interim period in which the change occurs.
	The computation of the annual expected effective income tax rate at each interim period requires certain estimates and assumptions including, but not limited to, the expected pre-tax income (or loss) for the year, projections of the proportion of income (and/or loss) earned and taxed in foreign jurisdictions, permanent and temporary differences, and the likelihood of the realizability of deferred tax assets generated in the current year. The accounting estimates used to compute the provision or benefit for income taxes may change as new events occur, more experience is acquired, additional information is obtained or our tax environment changes. To the extent that the expected annual effective income tax rate changes during a quarter, the effect of the change on prior quarters is included in income tax provision in the quarter in which the change occurs.
	For the three and six months ended June 30, 2014, the Company recorded an income tax provision for continuing operations of $29.9 million and $51.3 million, respectively, which represents effective income tax rates of 251% and 76%, respectively. The effective rates for the three and six months ended June 30, 2014 are higher than the statutory rate of 35% due primarily to the largely unbenefited loss associated with the write-downs of certain of the Company's investments, interest on reserves for income tax contingencies, and state taxes, partially offset by foreign income taxed at lower rates. For the three and six months ended June 30, 2013, the Company recorded an income tax provision for continuing operations of $39.4 million and $65.2 million, respectively, which represents effective income tax rates of 40% and 37%, respectively. The effective rates for the three and six months ended June 30, 2013 are higher than the statutory rate of 35% due primarily to state taxes and interest on reserves for income tax contingencies, partially offset by foreign income taxed at lower rates.
	The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. Included in the income tax provision for continuing operations and discontinued operations for the three months ended June 30, 2014 is a $1.5 million and a $0.8 million expense, respectively, net of related deferred taxes, for interest on unrecognized tax benefits. Included in the income tax provision for continuing operations and discontinued operations for the six months ended June 30, 2014 is a $3.1 million and a $1.6 million expense, respectively, net of related deferred taxes, for interest on unrecognized tax benefits. At June 30, 2014 and December 31, 2013, the Company has accrued $140.7 million and $133.0 million, respectively, for the payment of interest. At June 30, 2014 and December 31, 2013, the Company has accrued $5.3 million and $5.1 million, respectively, for penalties.
	The Company is routinely under audit by federal, state, local and foreign authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. In June 2014, the Internal Revenue Service notified the Company that it will audit the Company’s tax returns for the years ended December 31, 2010 through 2012. Various other jurisdictions are currently under examination, the most significant of which are France, California, New York and New York City for various tax years beginning with 2006. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon resolution of audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known.
	At June 30, 2014 and December 31, 2013, unrecognized tax benefits, including interest, are $412.0 million and $408.8 million, respectively. Of the total unrecognized tax benefits at June 30, 2014, $409.5 million is included in "Income taxes payable," $2.1 million relates to deferred tax assets included in "Deferred income taxes" and $0.3 million is included in "Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet. Included in unrecognized tax benefits at June 30, 2014 is $39.9 million relating to tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductibility.
	The statute of limitations for federal income taxes for the years 2001 through 2009 expired on July 1, 2014. As a result, previously unrecognized tax benefits, including interest, totaling $374.8 million will be recognized in the third quarter of 2014. The income tax benefit to continuing operations and discontinued operations will be $88.3 million and $175.7 million, respectively. The remaining amount of $110.8 million will affect various balance sheet accounts, primarily non-current deferred tax assets, which will be reduced by $100.0 million. If the remaining balance of unrecognized tax benefits at June 30, 2014 is subsequently recognized, $32.5 million, net of related deferred tax assets and interest, would reduce income tax provision for continuing operations. Excluding the amounts related to the 2001-2009 period described above, the Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by an additional $11.6 million within twelve months of the current reporting date, of which approximately $8.3 million would decrease income tax provision for continuing operations, primarily due to expirations of statutes of limitations.

MARKETABLE_SECURITIES

MARKETABLE SECURITIES	6 Months Ended
	Jun. 30, 2014
Marketable Securities [Abstract]	'
MARKETABLE SECURITIES	'
	MARKETABLE SECURITIES
	At June 30, 2014, current available-for-sale marketable securities are as follows:


		Amortized			Gross				Gross				Fair
		Cost			Unrealized				Unrealized				Value
					Gains				Losses
		(In thousands)
	Corporate debt securities	$	78,599		$	41			$	(59	)		$	78,581

	Total debt securities	78,599			41				(59		)		78,581

	Equity security	149			2,881				—				3,030

	Total marketable securities	$	78,748		$	2,922			$	(59	)		$	81,611

	At December 31, 2013, current available-for-sale marketable securities are as follows:


		Amortized			Gross				Gross				Fair
		Cost			Unrealized				Unrealized				Value
					Gains				Losses
		(In thousands)
	Corporate debt security	$	1,004		$	4			$	—			$	1,008

	Total debt security	1,004			4				—				1,008

	Equity securities	216			4,780				—				4,996

	Total marketable securities	$	1,220		$	4,784			$	—			$	6,004

	The net unrealized gains in the tables above are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet.
	The contractual maturities of debt securities classified as current available-for-sale at June 30, 2014 are as follows:


		Amortized			Fair
		Cost			Value
		(In thousands)
	Due in one year or less	$	10,632		$	10,642

	Due after one year through five years	67,967			67,939

	Total	$	78,599		$	78,581

	The following table summarizes investments in current available-for-sale marketable debt securities (22 in total at June 30, 2014) that have been in a continuous unrealized loss position for less than twelve months:


		June 30, 2014							31-Dec-13
		Fair			Gross				Fair				Gross
		Value			Unrealized				Value				Unrealized
					Losses								Losses
		(In thousands)
	Corporate debt securities	$	51,621		$	(59	)		$	—			$	—

	Total	$	51,621		$	(59	)		$	—			$	—

	At June 30, 2014 and December 31, 2013, there are no investments in current available-for-sale marketable securities that have been in a continuous unrealized loss position for twelve months or longer.
	All of the Company’s marketable debt securities are rated investment grade. The gross unrealized losses on the marketable debt securities relate principally to changes in interest rates. Because the Company does not intend to sell any marketable debt securities and it is not more likely than not that the Company will be required to sell any marketable debt securities before recovery of their amortized cost bases, which may be maturity, the Company does not consider any of its marketable debt securities to be other-than-temporarily impaired at June 30, 2014.
	The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:


		Three Months Ended June 30,							Six Months Ended June 30,
		2014			2013				2014				2013
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	3,462		$	2			$	3,462			$	12,502

Gross realized gains	2,299			—				2,299				—

There were no realized losses from the maturities and sales of available-for-sale marketable securities for the three and six months ended June 30, 2014 and 2013. Gross realized gains from the maturities and sales of available-for-sale marketable securities are included in "Other (expense) income, net" in the accompanying consolidated statement of operations.
The specific-identification method is used to determine the cost of securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive income into earnings.

FAIR_VALUE_MEASUREMENTS_AND_FI

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS
	The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in determining the fair value of the asset or liability. The three levels of the fair value hierarchy are:

	•	Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets.

	•	Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair value of the Company's Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used.

	•	Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See below for a discussion of fair value measurements made using Level 3 inputs.
	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:


		June 30, 2014
		Quoted Market			Significant			Significant				Total
		Prices in Active			Other			Unobservable				Fair Value
		Markets for			Observable			Inputs				Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	350,637		$	—		$	—			$	350,637

	Commercial paper	—			246,620			—				246,620

	Time deposits	—			59,006			—				59,006

	Marketable securities:
	Corporate debt securities	—			78,581			—				78,581

	Equity security	3,030			—			—				3,030

	Long-term investments:
	Auction rate security	—			—			9,250				9,250

	Marketable equity security	9,516			—			—				9,516

	Total	$	363,183		$	384,207		$	9,250			$	756,640


	Liabilities:
	Contingent consideration arrangements	$	—		$	—		$	(41,397	)		$	(41,397	)




		December 31, 2013
		Quoted Market			Significant			Significant				Total
		Prices in Active			Other			Unobservable				Fair Value
		Markets for			Observable			Inputs				Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	698,307		$	—		$	—			$	698,307

	Commercial paper	—			12,000			—				12,000

	Time deposits	—			32,325			—				32,325

	Marketable securities:
	Corporate debt security	—			1,008			—				1,008

Equity securities	4,996			—			—				4,996

Long-term investments:
Auction rate security	—			—			8,920				8,920

Marketable equity securities	11,711			—			—				11,711

Total	$	715,014		$	45,333		$	8,920			$	769,267


Liabilities:
Contingent consideration arrangements	$	—		$	—		$	(45,828	)		$	(45,828	)

The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


	Three Months Ended June 30,
	2014						2013
	Auction Rate			Contingent			Auction Rate				Contingent
	Security			Consideration			Security				Consideration
				Arrangements							Arrangements
	(In thousands)
Balance at April 1	$	9,150		$	(48,758	)	$	8,580			$	(44,577	)

Total net gains (losses):

Included in earnings (unrealized)	—			(527		)	—				(4,249		)

Included in other comprehensive income (loss)	100			499			180				(368		)

Settlements	—			7,389			—				12

Balance at June 30	$	9,250		$	(41,397	)	$	8,760			$	(49,182	)



	Six Months Ended June 30,
	2014						2013
	Auction Rate			Contingent			Auction Rate				Contingent
	Security			Consideration			Security				Consideration
				Arrangements							Arrangements
	(In thousands)
Balance at January 1	$	8,920		$	(45,828	)	$	8,100			$	(1,909	)

Total net gains (losses):
Included in earnings (unrealized)	—			(500		)	—				(5,707		)

Included in other comprehensive income (loss)	330			136			660				(368		)

Fair value at date of acquisition	—			(2,835		)	—				(41,387		)

Settlements	—			7,630			—				189

Balance at June 30	$	9,250		$	(41,397	)	$	8,760			$	(49,182	)

Auction rate security
The Company's auction rate security is valued by discounting the estimated future cash flow streams of the security over the life of the security. Credit spreads and other risk factors are also considered in establishing fair value. The cost basis of the auction rate security is $10.0 million, with gross unrealized losses of $0.8 million and $1.1 million at June 30, 2014 and December 31, 2013, respectively. The unrealized losses are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. At June 30, 2014, the auction rate security is rated A-/WR and matures in 2035. The Company does not consider the auction rate security to be other-than-temporarily impaired at June 30, 2014, due to its high credit rating and because the Company does not intend to sell this security, and it is not more likely than not that the Company will be required to sell this security, before the recovery of its amortized cost basis, which may be maturity.
Contingent Consideration Arrangements
As of June 30, 2014, there are six contingent consideration arrangements related to recent business acquisitions. Five of the contingent consideration arrangements have limits as to the maximum amount that can be paid; the maximum contingent payments related to these arrangements is $158.9 million and the fair value of these five arrangements at June 30, 2014 is $40.0 million. The fair value of the one contingent consideration arrangement without a limit on the maximum amount is $1.4 million at June 30, 2014. The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company primarily uses probability-weighted analyses to determine the amount of the gross liability, and, to the extent the arrangement is long-term in nature, applies a discount rate, which captures the risks associated with the obligation. The amount of scenarios in the probability-weighted analyses can vary; generally, more scenarios are prepared for longer duration and more complex arrangements.
The most significant contingent consideration arrangement relates to the January 2013 acquisition of Massive Media, NV, which operates Twoo.com. The Twoo.com contingent consideration arrangement is payable in three annual installments beginning in 2014. The 2014, 2015 and 2016 payments are based upon 2013 EBITDA, 2014 EBITDA and monthly active users of Twoo.com at December 31, 2014 and 2015 EBITDA and monthly active users of Twoo.com at December 31, 2015, respectively. The 2014 installment in the amount of $7.4 million was paid in the second quarter of 2014. The remaining aggregate amount of the 2015 and 2016 installment payments cannot exceed €77.9 million ($105.9 million at June 30, 2014). The estimate of the fair value for the Twoo.com 2015 and 2016 installment payments is based upon the Company's multi-scenario forecasts of Twoo.com's EBITDA for 2014 and 2015 and the number of users at December 31, 2014 and December 31, 2015, and the Company's estimate of the probability of each scenario occurring. These multi-scenario forecasts and related probability assessments were based primarily on management's internal projections and strategic plans. The fair value of this arrangement is determined using a discount rate of 15%.
The fair value of the contingent consideration arrangements is sensitive to changes in the forecasts of earnings and/or the relevant operating metrics and changes in discount rates. The Company remeasures the fair value of the contingent consideration arrangements each reporting period, and changes are recognized in “General and administrative expense” in the accompanying consolidated statement of operations. The contingent consideration arrangement liability at June 30, 2014 includes a current portion of $10.4 million and non-current portion of $31.0 million, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet.
Assets measured at fair value on a nonrecurring basis
The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as equity and cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs.
Cost method investments
At June 30, 2014 and December 31, 2013, the carrying values of the Company's investments accounted for under the cost method totaled $85.7 million and $137.3 million, respectively, and are included in "Long-term investments" in the accompanying consolidated balance sheet. The Company evaluates each cost method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so.
In the second quarter of 2014, the Company recorded $64.2 million of other-than-temporary impairment charges for certain cost method investments as a result of our assessment of the near-term prospects and financial condition of the investees. This charge is included in "Other (expense) income, net" in the accompanying consolidated statement of operations.
Equity method investments
In the second quarter of 2014, the Company recorded a $4.2 million other-than-temporary impairment charge on an equity method investment following the sale of a majority of the investee's assets. This charge is included in "Equity in losses of unconsolidated affiliates" in the accompanying consolidated statement of operations.

Financial instruments measured at fair value only for disclosure purposes
The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:


	30-Jun-14						31-Dec-13
	Carrying			Fair			Carrying				Fair
	Value			Value			Value				Value
	(In thousands)
Liabilities:
Long-term debt	$	(1,080,000	)	$	(1,109,517	)	$	(1,080,000	)		$	(1,058,396	)
The fair value of long-term debt is estimated using market prices or indices for similar liabilities and taking into consideration other factors such as credit quality and maturity, which are Level 3 inputs.

LONGTERM_DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	LONG-TERM DEBT
	The balance of long-term debt is comprised of:


		June 30,		31-Dec-13
		2014
		(In thousands)
	4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	$	500,000	$	500,000

	4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	500,000		500,000

	5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035; interest payable each March 1 and September 1, which commenced March 1, 2006	80,000		80,000

	Total long-term debt	$	1,080,000	$	1,080,000

	The 2013 and 2012 Senior Notes were issued on November 15, 2013 and December 21, 2012, respectively. On December 21, 2012, the Company entered into a $300 million revolving credit facility, which expires on December 21, 2017. The annual fee to maintain the revolving credit facility is 25 basis points. At June 30, 2014 and December 31, 2013, there are no outstanding borrowings under the revolving credit facility.
	The 2013 and 2012 Senior Notes are unconditionally guaranteed by certain domestic subsidiaries, which are designated as guarantor subsidiaries. The guarantor subsidiaries are the same for the 2013 and 2012 Senior Notes and IAC's obligation under the revolving credit; IAC's obligation under the revolving credit is also secured by the stock of certain of our domestic and foreign subsidiaries. See Note 10 for guarantor and non-guarantor financial information.
	The indentures governing the 2013 and 2012 Senior Notes restrict our ability to incur additional indebtedness in the event we are not in compliance with the maximum leverage ratio of 3.0 to 1.0. In addition, the terms of the revolving credit facility require that we maintain a leverage ratio of not more than 3.0 to 1.0 and restrict our ability to incur additional indebtedness. As of June 30, 2014, the Company was in compliance with all of these covenants.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
	ACCUMULATED OTHER COMPREHENSIVE LOSS
	The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive (loss) income into earnings:


		Three Months Ended June 30, 2014
		Foreign Currency Translation Adjustment			Unrealized Gains (Losses)On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of April 1	$	(15,132	)	$	7,435		$	(7,697	)

	Other comprehensive loss before reclassifications, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities	(150		)	(799		)	(949		)
	Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	—			(1,260		)	(1,260		)

	Net current period other comprehensive loss	(150		)	(2,059		)	(2,209		)
	Balance as of June 30	$	(15,282	)	$	5,376		$	(9,906	)



		Three Months Ended June 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive (Loss) Income
		(In thousands)
	Balance as of April 1	$	(32,024	)	$	(12,072	)	$	(44,096	)
	Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized gains on available-for-sale securities	(5,278		)	17,187			11,909

	Amounts reclassified from accumulated other comprehensive loss	—			—			—

	Net current period other comprehensive (loss) income	(5,278		)	17,187			11,909

	Balance as of June 30	$	(37,302	)	$	5,115		$	(32,187	)



		Six Months Ended June 30, 2014
		Foreign Currency Translation Adjustment			Unrealized Gains (Losses)On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of January 1	$	(20,352	)	$	7,306		$	(13,046	)

	Other comprehensive income (loss) before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	5,070			(670		)	4,400

	Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	—			(1,260		)	(1,260		)

	Net current period other comprehensive income (loss)	5,070			(1,930		)	3,140

	Balance as of June 30	$	(15,282	)	$	5,376		$	(9,906	)



		Six Months Ended June 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of January 1	$	(25,073	)	$	(7,096	)	$	(32,169	)
	Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities	(12,229		)	12,212			(17		)

	Amounts reclassified from accumulated other comprehensive loss	—			(1		)	(1		)

	Net current period other comprehensive (loss) income	(12,229		)	12,211			(18		)

	Balance as of June 30	$	(37,302	)	$	5,115		$	(32,187	)

	Unrealized gains and losses, net of tax, reclassified out of accumulated other comprehensive loss related to the maturities and sales of available-for-sale securities are included in "Other (expense) income, net" in the accompanying consolidated statement of operations.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	The following table sets forth the computation of basic and diluted (loss) earnings per share attributable to IAC shareholders.


		Three Months Ended June 30,
		2014						2013
		Basic			Diluted			Basic			Diluted
		(In thousands, except per share data)
	Numerator:
	(Loss) earnings from continuing operations	$	(17,995	)	$	(17,995	)	$	58,540		$	58,540

	Net loss attributable to noncontrolling interests	867			867			818			818

	(Loss) earnings from continuing operations attributable to IAC shareholders	(17,128		)	(17,128		)	59,358			59,358

	Loss from discontinued operations attributable to IAC shareholders	(868		)	(868		)	(1,068		)	(1,068		)
	Net (loss) earnings attributable to IAC shareholders	$	(17,996	)	$	(17,996	)	$	58,290		$	58,290


	Denominator:
	Weighted average basic shares outstanding	83,178			83,178			83,609			83,609

	Dilutive securities including stock options and RSUs(a)	—			—			—			2,954

	Denominator for earnings per share—weighted average shares(a)	83,178			83,178			83,609			86,563


	(Loss) earnings per share attributable to IAC shareholders:
	(Loss) earnings per share from continuing operations	$	(0.21	)	$	(0.21	)	$	0.71		$	0.69

	Discontinued operations	(0.01		)	(0.01		)	(0.01		)	(0.02		)
	(Loss) earnings per share	$	(0.22	)	$	(0.22	)	$	0.7		$	0.67



		Six Months Ended June 30,
		2014						2013
		Basic			Diluted			Basic			Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	16,310		$	16,310		$	111,249		$	111,249

	Net loss attributable to noncontrolling interests	3,261			3,261			2,690			2,690

	Earnings from continuing operations attributable to IAC shareholders	19,571			19,571			113,939			113,939

	Loss from discontinued operations attributable to IAC shareholders	(1,682		)	(1,682		)	(2,012		)	(2,012		)
	Net earnings attributable to IAC shareholders	$	17,889		$	17,889		$	111,927		$	111,927


	Denominator:
	Weighted average basic shares outstanding	82,833			82,833			83,912			83,912

	Dilutive securities including stock options and RSUs(b)	—			5,150			—			3,058

	Denominator for earnings per share—weighted average shares(b)	82,833			87,983			83,912			86,970


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	0.24		$	0.22		$	1.36		$	1.31

	Discontinued operations	(0.02		)	(0.02		)	(0.03		)	(0.02		)
	Earnings per share	$	0.22		$	0.2		$	1.33		$	1.29

_________________________________________

(a)	For the three months ended June 30, 2014, the Company has a loss from continuing operations and as a result, approximately 11.5 million shares related to potentially dilutive securities were excluded for computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts.

(b)	If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and vesting of restricted stock units ("RSUs"). For the six months ended June 30, 2014, there are no shares excluded from the calculation of diluted earnings per share. For the three and six months ended June 30, 2013, approximately 0.7 million and 3.8 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.

SEGMENT_INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The overall concept that IAC employs in determining its operating segments is to present the financial information in a manner consistent with how the chief operating decision maker views the businesses, how the businesses are organized as to segment management, and the focus of the businesses with regards to the types of services or products offered or the target market. Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of the eCommerce reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments.


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Revenue:
	Search & Applications	$	395,716			$	427,449			$	793,751			$	824,641

	The Match Group	214,314				197,987				425,501				390,862

	Media	36,656				57,495				73,011				102,490

	eCommerce	109,949				116,591				204,791				223,888

	Inter-segment elimination	(320		)		(111		)		(492		)		(221		)
	Total	$	756,315			$	799,411			$	1,496,562			$	1,541,660



		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Operating Income (Loss):
	Search & Applications	$	77,771			$	89,346			$	148,108			$	176,329

	The Match Group	61,198				53,129				101,001				90,488

	Media	(9,794		)		(2,033		)		(18,360		)		(9,190		)
	eCommerce	8				(4,603		)		(1,553		)		(9,096		)

	Corporate	(33,493		)		(29,143		)		(61,794		)		(57,284		)
	Total	$	95,690			$	106,696			$	167,402			$	191,247



		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Adjusted EBITDA:
	Search & Applications	$	91,258			$	102,420			$	173,329			$	199,934

	The Match Group	69,368				67,685				116,798				115,591

	Media	(8,911		)		(1,003		)		(16,775		)		(7,183		)
	eCommerce	4,523				4,467				7,327				5,190

	Corporate	(14,806		)		(15,631		)		(31,152		)		(28,828		)
	Total	$	141,432			$	157,938			$	249,527			$	284,704

	Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Revenue:
	United States	$	511,862			$	551,880			$	1,016,265			$	1,066,494

	All other countries	244,453				247,531				480,297				475,166

	Total	$	756,315			$	799,411			$	1,496,562			$	1,541,660



	June 30,				December 31,
	2014				2013
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	269,746			$	271,916

All other countries	21,543				22,048

Total	$	291,289			$	293,964

The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) non-cash compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and goodwill and intangible asset impairments and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses. IAC endeavors to compensate for the limitations of the non-GAAP measure presented by providing the comparable U.S. GAAP measure with equal or greater prominence, financial statements prepared in accordance with U.S. GAAP, and descriptions of the reconciling items, including quantifying such items, to derive the non-GAAP measure.
The following tables reconcile Adjusted EBITDA to operating income (loss) for the Company's reportable segments:


	Three Months Ended June 30, 2014
	Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
	EBITDA				Compensation								of Intangibles							Income
					Expense															(Loss)
	(In thousands)
Search & Applications	$	91,258			$	—			$	(5,082	)		$	(8,405	)		$	—		$	77,771

The Match Group	69,368				(170		)		(5,589		)		(1,684		)		(727		)	61,198

Media	(8,911		)		(161		)		(224		)		(698		)		200			(9,794		)

eCommerce	4,523				—				(1,896		)		(2,619		)		—			8

Corporate	(14,806		)		(16,221		)		(2,466		)		—				—			(33,493		)

Total	$	141,432			$	(16,552	)		$	(15,257	)		$	(13,406	)		$	(527	)	$	95,690



	Three Months Ended June 30, 2013
	Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
	EBITDA				Compensation								of Intangibles							Income
					Expense															(Loss)
	(In thousands)
Search & Applications	$	102,420			$	—			$	(6,413	)		$	(6,661	)		$	—		$	89,346

The Match Group	67,685				(363		)		(4,838		)		(5,106		)		(4,249		)	53,129

Media	(1,003		)		(213		)		(524		)		(293		)		—			(2,033		)

eCommerce	4,467				—				(2,993		)		(6,077		)		—			(4,603		)

Corporate	(15,631		)		(11,244		)		(2,268		)		—				—			(29,143		)

Total	$	157,938			$	(11,820	)		$	(17,036	)		$	(18,137	)		$	(4,249	)	$	106,696



	Six Months Ended June 30, 2014
	Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
	EBITDA				Compensation								of Intangibles							Income
					Expense															(Loss)
	(In thousands)
Search & Applications	$	173,329			$	—			$	(9,547	)		$	(15,674	)		$	—		$	148,108

The Match Group	116,798				(187		)		(11,389		)		(3,521		)		(700		)	101,001

Media	(16,775		)		(325		)		(506		)		(954		)		200			(18,360		)

eCommerce	7,327				—				(3,644		)		(5,236		)		—			(1,553		)

Corporate	(31,152		)		(25,653		)		(4,989		)		—				—			(61,794		)

Total	$	249,527			$	(26,165	)		$	(30,075	)		$	(25,385	)		$	(500	)	$	167,402



	Six Months Ended June 30, 2013
	Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
	EBITDA				Compensation								of Intangibles							Income
					Expense															(Loss)
	(In thousands)
Search & Applications	$	199,934			$	(3	)		$	(10,278	)		$	(13,324	)		$	—		$	176,329

The Match Group	115,591				(206		)		(9,544		)		(9,646		)		(5,707		)	90,488

Media	(7,183		)		(418		)		(1,047		)		(542		)		—			(9,190		)

eCommerce	5,190				29				(5,612		)		(8,703		)		—			(9,096		)

Corporate	(28,828		)		(23,885		)		(4,571		)		—				—			(57,284		)

Total	$	284,704			$	(24,483	)		$	(31,052	)		$	(32,215	)		$	(5,707	)	$	191,247

CONTINGENCIES

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Jun. 30, 2014
Loss Contingency [Abstract]	'
CONTINGENCIES	'
	CONTINGENCIES
	In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See Note 2 for additional information related to income tax contingencies.

GUARANTOR_AND_NONGUARANTOR_FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	6 Months Ended
	Jun. 30, 2014
Guarantor and Nonguarantor Financial Statements [Abstract]	'
GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	'
	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION
	The 2013 and 2012 Senior Notes are unconditionally guaranteed, jointly and severally, by certain domestic subsidiaries which are 100% owned by the Company. The following tables present condensed consolidating financial information at June 30, 2014 and December 31, 2013 and for the three and six months ended June 30, 2014 and 2013 for: IAC, on a stand-alone basis; the combined guarantor subsidiaries of IAC; the combined non-guarantor subsidiaries of IAC; and IAC on a consolidated basis.

	Balance sheet at June 30, 2014:


		IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	732,792		$	—		$	254,534		$	—			$	987,326

	Marketable securities	78,581			—			3,030			—				81,611

	Accounts receivable, net	10			142,486			80,940			—				223,436

	Other current assets	40,425			88,193			60,904			(4,463		)		185,059

	Intercompany receivables	—			620,647			888,364			(1,509,011		)		—

	Property and equipment, net	6,229			219,466			65,594			—				291,289

	Goodwill	—			1,212,699			507,951			—				1,720,650

	Intangible assets, net	—			308,170			162,191			—				470,361

	Investment in subsidiaries	3,904,440			822,242			—			(4,726,682		)		—

	Other non-current assets	70,343			26,184			119,709			(8,490		)		207,746

	Total assets	$	4,832,820		$	3,440,087		$	2,143,217		$	(6,248,646	)		$	4,167,478


	Accounts payable, trade	$	3,712		$	23,852		$	31,005		$	—			$	58,569

	Other current liabilities	32,195			292,415			204,551			—				529,161

	Long-term debt	1,000,000			80,000			—			—				1,080,000

	Income taxes payable	386,753			7,785			25,870			—				420,408

	Intercompany liabilities	1,509,011			—			—			(1,509,011		)		—

	Other long-term liabilities	228,221			98,506			66,602			(12,953		)		380,376

	Redeemable noncontrolling interests	—			—			24,137			—				24,137

	IAC shareholders' equity	1,672,928			2,937,529			1,789,153			(4,726,682		)		1,672,928

	Noncontrolling interests	—			—			1,899			—				1,899

	Total liabilities and shareholders' equity	$	4,832,820		$	3,440,087		$	2,143,217		$	(6,248,646	)		$	4,167,478

	Balance sheet at December 31, 2013:


		IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	782,022		$	—		$	318,422		$	—			$	1,100,444

	Marketable securities	1,007			—			4,997			—				6,004

	Accounts receivable, net	38			135,651			71,719			—				207,408

	Other current assets	45,111			76,572			40,661			(814		)		161,530

Intercompany receivables	—			569,030			847,423			(1,416,453		)		—

Property and equipment, net	5,316			221,386			67,262			—				293,964

Goodwill	—			1,180,159			495,164			—				1,675,323

Intangible assets, net	—			302,082			143,254			—				445,336

Investment in subsidiaries	3,833,751			782,840			—			(4,616,591		)		—

Other non-current assets	83,207			15,521			252,576			(6,629		)		344,675

Total assets	$	4,750,452		$	3,283,241		$	2,241,478		$	(6,040,487	)		$	4,234,684


Accounts payable, trade	$	4,310		$	51,525		$	21,818		$	—			$	77,653

Other current liabilities	41,623			280,549			187,072			—				509,244

Long-term debt	1,000,000			80,000			—			—				1,080,000

Income taxes payable	383,926			6,768			25,690			—				416,384

Intercompany liabilities	1,416,453			—			—			(1,416,453		)		—

Other long-term liabilities	217,404			96,239			72,941			(7,443		)		379,141

Redeemable noncontrolling interests	—			—			42,861			—				42,861

IAC shareholders' equity	1,686,736			2,768,160			1,848,431			(4,616,591		)		1,686,736

Noncontrolling interests	—			—			42,665			—				42,665

Total liabilities and shareholders' equity	$	4,750,452		$	3,283,241		$	2,241,478		$	(6,040,487	)		$	4,234,684

Statement of operations for the three months ended June 30, 2014:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	556,162		$	203,497		$	(3,344	)		$	756,315

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	383			124,935			86,469			(687		)		211,100

Selling and marketing expense	619			219,959			54,647			(2,439		)		272,786

General and administrative expense	26,609			49,415			33,682			13				109,719

Product development expense	1,705			26,769			10,114			(231		)		38,357

Depreciation	312			9,224			5,721			—				15,257

Amortization of intangibles	—			9,659			3,747			—				13,406

Total operating costs and expenses	29,628			439,961			194,380			(3,344		)		660,625

Operating (loss) income	(29,628		)	116,201			9,117			—				95,690

Equity in earnings (losses) of unconsolidated affiliates	5,112			1,535			64			(13,561		)		(6,850		)

Interest expense	(12,985		)	(1,052		)	(9		)	—				(14,046		)

Other income (expense), net	9,689			(10,072		)	(62,517		)	—				(62,900		)

(Loss) earnings from continuing operations before income taxes	(27,812		)	106,612			(53,345		)	(13,561		)		11,894

Income tax benefit (provision)	10,684			(39,785		)	(788		)	—				(29,889		)

(Loss) earnings from continuing operations	(17,128		)	66,827			(54,133		)	(13,561		)		(17,995		)

Loss from discontinued operations, net of tax	(868		)	—			(27		)	27				(868		)

Net (loss) earnings	(17,996		)	66,827			(54,160		)	(13,534		)		(18,863		)

Net (earnings) loss attributable to noncontrolling interests	—			(9		)	876			—				867

Net (loss) earnings attributable to IAC shareholders	$	(17,996	)	$	66,818		$	(53,284	)	$	(13,534	)		$	(17,996	)

Comprehensive (loss) income attributable to IAC shareholders	$	(20,205	)	$	66,154		$	(55,870	)	$	(10,284	)		$	(20,205	)


Statement of operations for the three months ended June 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	576,605		$	223,965		$	(1,159	)		$	799,411

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	549			161,166			112,107			(1,000		)		272,822

Selling and marketing expense	710			201,025			45,570			(152		)		247,153

General and administrative expense	23,582			46,993			32,947			(7		)		103,515

Product development expense	867			24,779			8,406			—				34,052

Depreciation	344			12,142			4,550			—				17,036

Amortization of intangibles	—			12,399			5,738			—				18,137

Total operating costs and expenses	26,052			458,504			209,318			(1,159		)		692,715

Operating (loss) income	(26,052		)	118,101			14,647			—				106,696

Equity in earnings (losses) of unconsolidated affiliates	75,927			7,728			(131		)	(84,602		)		(1,078		)

Interest expense	(6,515		)	(1,078		)	(65		)	—				(7,658		)

Other income (expense), net	3,109			(9,331		)	6,218			—				(4		)

Earnings from continuing operations before income taxes	46,469			115,420			20,669			(84,602		)		97,956

Income tax benefit (provision)	12,889			(41,863		)	(10,442		)	—				(39,416		)

Earnings from continuing operations	59,358			73,557			10,227			(84,602		)		58,540

(Loss) earnings from discontinued operations, net of tax	(1,068		)	—			4			(4		)		(1,068		)

Net earnings	58,290			73,557			10,231			(84,606		)		57,472

Net loss attributable to noncontrolling interests	—			404			414			—				818

Net earnings attributable to IAC shareholders	$	58,290		$	73,961		$	10,645		$	(84,606	)		$	58,290

Comprehensive income attributable to IAC shareholders	$	70,199		$	73,897		$	5,147		$	(79,044	)		$	70,199


Statement of operations for the six months ended June 30, 2014:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,102,488		$	400,404		$	(6,330	)		$	1,496,562

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	355			253,096			168,490			(1,647		)		420,294

Selling and marketing expense	811			456,049			118,775			(4,137		)		571,498

General and administrative expense	49,055			96,131			59,323			26				204,535

Product development expense	3,176			54,215			20,554			(572		)		77,373

Depreciation	641			18,784			10,650			—				30,075

Amortization of intangibles	—			18,660			6,725			—				25,385

Total operating costs and expenses	54,038			896,935			384,517			(6,330		)		1,329,160

Operating (loss) income	(54,038		)	205,553			15,887			—				167,402

Equity in earnings (losses) of unconsolidated affiliates	59,394			(114		)	37			(68,102		)		(8,785		)

Interest expense	(25,970		)	(2,094		)	(46		)	—				(28,110		)

Other income (expense), net	19,388			(18,706		)	(63,605		)	—				(62,923		)

(Loss) earnings from continuing operations before income taxes	(1,226		)	184,639			(47,727		)	(68,102		)		67,584

Income tax benefit (provision)	20,797			(69,730		)	(2,341		)	—				(51,274		)

Earnings (loss) from continuing operations	19,571			114,909			(50,068		)	(68,102		)		16,310

Loss from discontinued operations, net of tax	(1,682		)	—			(40		)	40				(1,682		)

Net earnings (loss)	17,889			114,909			(50,108		)	(68,062		)		14,628

Net loss attributable to noncontrolling interests	—			—			3,261			—				3,261

Net earnings (loss) attributable to IAC shareholders	$	17,889		$	114,909		$	(46,847	)	$	(68,062	)		$	17,889

Comprehensive income (loss) attributable to IAC shareholders	$	21,029		$	114,629		$	(45,764	)	$	(68,865	)		$	21,029


Statement of operations for the six months ended June 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,113,443		$	430,413		$	(2,196	)		$	1,541,660

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,226			319,041			210,183			(1,779		)		528,671

Selling and marketing expense	1,141			386,941			102,394			(409		)		490,067

General and administrative expense	45,827			89,849			63,571			(8		)		199,239

Product development expense	1,766			48,787			18,616			—				69,169

Depreciation	711			21,535			8,806			—				31,052

Amortization of intangibles	—			21,449			10,766			—				32,215

Total operating costs and expenses	50,671			887,602			414,336			(2,196		)		1,350,413

Operating (loss) income	(50,671		)	225,841			16,077			—				191,247

Equity in earnings (losses) of unconsolidated affiliates	190,477			10,123			(223		)	(201,546		)		(1,169		)

Interest expense	(13,072		)	(2,143		)	(106		)	—				(15,321		)

Other (expense) income, net	(52,339		)	(27,518		)	81,511			—				1,654

Earnings from continuing operations before income taxes	74,395			206,303			97,259			(201,546		)		176,411

Income tax benefit (provision)	39,544			(74,511		)	(30,195		)	—				(65,162		)

Earnings from continuing operations	113,939			131,792			67,064			(201,546		)		111,249

(Loss) earnings from discontinued operations, net of tax	(2,012		)	—			11			(11		)		(2,012		)

Net earnings	111,927			131,792			67,075			(201,557		)		109,237

Net loss attributable to noncontrolling interests	—			412			2,278			—				2,690

Net earnings attributable to IAC shareholders	$	111,927		$	132,204		$	69,353		$	(201,557	)		$	111,927

Comprehensive income attributable to IAC shareholders	$	111,909		$	132,066		$	47,763		$	(179,829	)		$	111,909


Statement of cash flows for the six months ended June 30, 2014:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(38,576	)	$	193,388		$	(6,041	)	$	—			$	148,771

Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(88,462		)	(15,175		)	—				(103,637		)

Capital expenditures	(2,390		)	(16,477		)	(7,690		)	—				(26,557		)

Proceeds from maturities and sales of marketable debt securities	998			—			—			—				998

Purchases of marketable debt securities	(78,380		)	—			—			—				(78,380		)

Proceeds from sales of long-term investments	—			—			2,803			—				2,803

Purchases of long-term investments	(3,000		)	(6,761		)	(4,940		)	—				(14,701		)

Other, net	—			11			(627		)	—				(616		)

Net cash used in investing activities attributable to continuing operations	(82,772		)	(111,689		)	(25,629		)	—				(220,090		)

Cash flows from financing activities attributable to continuing operations:
Dividends	(40,086		)	—			—			—				(40,086		)

Issuance of common stock, net of withholding taxes	(13,823		)	—			—			—				(13,823		)

Excess tax benefits from stock-based awards	22,116			—			10,773			—				32,889

Purchase of noncontrolling interest	—			(30,000		)	—			—				(30,000		)

Funds returned from escrow for Meetic tender offer	—			—			12,354			—				12,354

Acquisition-related contingent consideration payment	—			—			(7,373		)	—				(7,373		)

Intercompany	104,410			(51,723		)	(52,687		)	—				—

Other, net	(383		)	—			242			—				(141		)

Net cash provided by (used in) financing activities attributable to continuing operations	72,234			(81,723		)	(36,691		)	—				(46,180		)

Total cash used in continuing operations	(49,114		)	(24		)	(68,361		)	—				(117,499		)

Total cash used in discontinued operations	(116		)	—			(41		)	—				(157		)

Effect of exchange rate changes on cash and cash equivalents	—			24			4,514			—				4,538

Net decrease in cash and cash equivalents	(49,230		)	—			(63,888		)	—				(113,118		)

Cash and cash equivalents at beginning of period	782,022			—			318,422			—				1,100,444

Cash and cash equivalents at end of period	$	732,792		$	—		$	254,534		$	—			$	987,326


Statement of cash flows for the six months ended June 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(32,997	)	$	260,013		$	1,247		$	—			$	228,263

Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(6,572		)	(30,341		)	—				(36,913		)

Capital expenditures	(719		)	(39,071		)	(8,029		)	—				(47,819		)

Proceeds from maturities and sales of marketable debt securities	12,502			—			—			—				12,502

Proceeds from sales of long-term investments	—			—			310			—				310

Purchases of long-term investments	(17,362		)	—			(7,897		)	—				(25,259		)

Other, net	(55		)	38			(1,426		)	—				(1,443		)

Net cash used in investing activities attributable to continuing operations	(5,634		)	(45,605		)	(47,383		)	—				(98,622		)

Cash flows from financing activities attributable to continuing operations:
Principal payments on long-term debt	(15,844		)	—			—			—				(15,844		)

Purchase of treasury stock	(162,660		)	—			—			—				(162,660		)

Dividends	(38,880		)	—			—			—				(38,880		)

Issuance of common stock, net of withholding taxes	(868		)	—			—			—				(868		)

Excess tax benefits from stock-based awards	23,547			—			—			—				23,547

Intercompany	144,320			(213,207		)	68,887			—				—

Other, net	(927		)	(1,224		)	(1,483		)	—				(3,634		)

Net cash (used in) provided by financing activities attributable to continuing operations	(51,312		)	(214,431		)	67,404			—				(198,339		)

Total cash (used in) provided by continuing operations	(89,943		)	(23		)	21,268			—				(68,698		)

Total cash provided by discontinued operations	2,335			—			—			—				2,335

Effect of exchange rate changes on cash and cash equivalents	—			23			(4,912		)	—				(4,889		)

Net (decrease) increase in cash and cash equivalents	(87,608		)	—			16,356			—				(71,252		)

Cash and cash equivalents at beginning of period	501,075			—			248,902			—				749,977

Cash and cash equivalents at end of period	$	413,467		$	—		$	265,258		$	—			$	678,725

THE_COMPANY_AND_SUMMARY_OF_SIG1

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Accounting Estimates	'
	Accounting Estimates
	The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make certain estimates, judgments and assumptions that impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recovery of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts and revenue reserves; the fair value of acquisition-related contingent consideration; the reserves for income tax contingencies; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.

MARKETABLE_SECURITIES_Tables

MARKETABLE SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Marketable Securities [Abstract]	'
Schedule of current available-for-sale marketable securities	'
	At June 30, 2014, current available-for-sale marketable securities are as follows:


		Amortized		Gross			Gross			Fair
		Cost		Unrealized			Unrealized			Value
				Gains			Losses
		(In thousands)
	Corporate debt securities	$	78,599	$	41		$	(59	)	$	78,581

	Total debt securities	78,599		41			(59		)	78,581

	Equity security	149		2,881			—			3,030

	Total marketable securities	$	78,748	$	2,922		$	(59	)	$	81,611

	At December 31, 2013, current available-for-sale marketable securities are as follows:


		Amortized		Gross			Gross			Fair
		Cost		Unrealized			Unrealized			Value
				Gains			Losses
		(In thousands)
	Corporate debt security	$	1,004	$	4		$	—		$	1,008

	Total debt security	1,004		4			—			1,008

	Equity securities	216		4,780			—			4,996

	Total marketable securities	$	1,220	$	4,784		$	—		$	6,004

Schedule of contractual maturities of debt securities classified as available-for-sale	'
	The contractual maturities of debt securities classified as current available-for-sale at June 30, 2014 are as follows:


		Amortized		Fair
		Cost		Value
		(In thousands)
	Due in one year or less	$	10,632	$	10,642

	Due after one year through five years	67,967		67,939

	Total	$	78,599	$	78,581

Schedule of Unrealized Loss on Investments	'
	The following table summarizes investments in current available-for-sale marketable debt securities (22 in total at June 30, 2014) that have been in a continuous unrealized loss position for less than twelve months:


		June 30, 2014					31-Dec-13
		Fair		Gross			Fair			Gross
		Value		Unrealized			Value			Unrealized
				Losses						Losses
		(In thousands)
	Corporate debt securities	$	51,621	$	(59	)	$	—		$	—

	Total	$	51,621	$	(59	)	$	—		$	—

Schedule of proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains and losses	'
	The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:


		Three Months Ended June 30,					Six Months Ended June 30,
		2014		2013			2014			2013
		(In thousands)
	Proceeds from maturities and sales of available-for-sale marketable securities	$	3,462	$	2		$	3,462		$	12,502

	Gross realized gains	2,299		—			2,299			—

FAIR_VALUE_MEASUREMENTS_AND_FI1

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of assets and liabilities measured at fair value on a recurring basis	'
	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:


		June 30, 2014
		Quoted Market				Significant				Significant				Total
		Prices in Active				Other				Unobservable				Fair Value
		Markets for				Observable				Inputs				Measurements
		Identical Assets				Inputs				(Level 3)
		(Level 1)				(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	350,637			$	—			$	—			$	350,637

	Commercial paper	—				246,620				—				246,620

	Time deposits	—				59,006				—				59,006

	Marketable securities:
	Corporate debt securities	—				78,581				—				78,581

	Equity security	3,030				—				—				3,030

	Long-term investments:
	Auction rate security	—				—				9,250				9,250

	Marketable equity security	9,516				—				—				9,516

	Total	$	363,183			$	384,207			$	9,250			$	756,640


	Liabilities:
	Contingent consideration arrangements	$	—			$	—			$	(41,397	)		$	(41,397	)




		December 31, 2013
		Quoted Market				Significant				Significant				Total
		Prices in Active				Other				Unobservable				Fair Value
		Markets for				Observable				Inputs				Measurements
		Identical Assets				Inputs				(Level 3)
		(Level 1)				(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	698,307			$	—			$	—			$	698,307

	Commercial paper	—				12,000				—				12,000

	Time deposits	—				32,325				—				32,325

	Marketable securities:
	Corporate debt security	—				1,008				—				1,008

	Equity securities	4,996				—				—				4,996

	Long-term investments:
	Auction rate security	—				—				8,920				8,920

	Marketable equity securities	11,711				—				—				11,711

	Total	$	715,014			$	45,333			$	8,920			$	769,267


Liabilities:
Contingent consideration arrangements	$	—			$	—			$	(45,828	)		$	(45,828	)

Schedule of changes in assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'
	The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


		Three Months Ended June 30,
		2014								2013
		Auction Rate				Contingent				Auction Rate				Contingent
		Security				Consideration				Security				Consideration
						Arrangements								Arrangements
		(In thousands)
	Balance at April 1	$	9,150			$	(48,758	)		$	8,580			$	(44,577	)

	Total net gains (losses):

	Included in earnings (unrealized)	—				(527		)		—				(4,249		)

	Included in other comprehensive income (loss)	100				499				180				(368		)

	Settlements	—				7,389				—				12

	Balance at June 30	$	9,250			$	(41,397	)		$	8,760			$	(49,182	)



		Six Months Ended June 30,
		2014								2013
		Auction Rate				Contingent				Auction Rate				Contingent
		Security				Consideration				Security				Consideration
						Arrangements								Arrangements
		(In thousands)
	Balance at January 1	$	8,920			$	(45,828	)		$	8,100			$	(1,909	)

	Total net gains (losses):
	Included in earnings (unrealized)	—				(500		)		—				(5,707		)

	Included in other comprehensive income (loss)	330				136				660				(368		)

	Fair value at date of acquisition	—				(2,835		)		—				(41,387		)

	Settlements	—				7,630				—				189

	Balance at June 30	$	9,250			$	(41,397	)		$	8,760			$	(49,182	)

Fair Value, by Balance Sheet Grouping	'
	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:


		30-Jun-14								31-Dec-13
		Carrying				Fair				Carrying				Fair
		Value				Value				Value				Value
		(In thousands)
	Liabilities:
	Long-term debt	$	(1,080,000	)		$	(1,109,517	)		$	(1,080,000	)		$	(1,058,396	)

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments	'
	The balance of long-term debt is comprised of:


		June 30,		31-Dec-13
		2014
		(In thousands)
	4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	$	500,000	$	500,000

	4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	500,000		500,000

	5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035; interest payable each March 1 and September 1, which commenced March 1, 2006	80,000		80,000

	Total long-term debt	$	1,080,000	$	1,080,000

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Schedule of accumulated other comprehensive loss	'
	The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive (loss) income into earnings:


		Three Months Ended June 30, 2014
		Foreign Currency Translation Adjustment			Unrealized Gains (Losses)On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of April 1	$	(15,132	)	$	7,435		$	(7,697	)

	Other comprehensive loss before reclassifications, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities	(150		)	(799		)	(949		)
	Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	—			(1,260		)	(1,260		)

	Net current period other comprehensive loss	(150		)	(2,059		)	(2,209		)
	Balance as of June 30	$	(15,282	)	$	5,376		$	(9,906	)



		Three Months Ended June 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive (Loss) Income
		(In thousands)
	Balance as of April 1	$	(32,024	)	$	(12,072	)	$	(44,096	)
	Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized gains on available-for-sale securities	(5,278		)	17,187			11,909

	Amounts reclassified from accumulated other comprehensive loss	—			—			—

	Net current period other comprehensive (loss) income	(5,278		)	17,187			11,909

	Balance as of June 30	$	(37,302	)	$	5,115		$	(32,187	)



		Six Months Ended June 30, 2014
		Foreign Currency Translation Adjustment			Unrealized Gains (Losses)On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of January 1	$	(20,352	)	$	7,306		$	(13,046	)

	Other comprehensive income (loss) before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	5,070			(670		)	4,400

	Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	—			(1,260		)	(1,260		)

	Net current period other comprehensive income (loss)	5,070			(1,930		)	3,140

	Balance as of June 30	$	(15,282	)	$	5,376		$	(9,906	)



		Six Months Ended June 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance as of January 1	$	(25,073	)	$	(7,096	)	$	(32,169	)
	Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities	(12,229		)	12,212			(17		)

	Amounts reclassified from accumulated other comprehensive loss	—			(1		)	(1		)

	Net current period other comprehensive (loss) income	(12,229		)	12,211			(18		)

	Balance as of June 30	$	(37,302	)	$	5,115		$	(32,187	)

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Computation of basic and diluted earnings per share	'
	The following table sets forth the computation of basic and diluted (loss) earnings per share attributable to IAC shareholders.


		Three Months Ended June 30,
		2014						2013
		Basic			Diluted			Basic			Diluted
		(In thousands, except per share data)
	Numerator:
	(Loss) earnings from continuing operations	$	(17,995	)	$	(17,995	)	$	58,540		$	58,540

	Net loss attributable to noncontrolling interests	867			867			818			818

	(Loss) earnings from continuing operations attributable to IAC shareholders	(17,128		)	(17,128		)	59,358			59,358

	Loss from discontinued operations attributable to IAC shareholders	(868		)	(868		)	(1,068		)	(1,068		)
	Net (loss) earnings attributable to IAC shareholders	$	(17,996	)	$	(17,996	)	$	58,290		$	58,290


	Denominator:
	Weighted average basic shares outstanding	83,178			83,178			83,609			83,609

	Dilutive securities including stock options and RSUs(a)	—			—			—			2,954

	Denominator for earnings per share—weighted average shares(a)	83,178			83,178			83,609			86,563


	(Loss) earnings per share attributable to IAC shareholders:
	(Loss) earnings per share from continuing operations	$	(0.21	)	$	(0.21	)	$	0.71		$	0.69

	Discontinued operations	(0.01		)	(0.01		)	(0.01		)	(0.02		)
	(Loss) earnings per share	$	(0.22	)	$	(0.22	)	$	0.7		$	0.67



		Six Months Ended June 30,
		2014						2013
		Basic			Diluted			Basic			Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	16,310		$	16,310		$	111,249		$	111,249

	Net loss attributable to noncontrolling interests	3,261			3,261			2,690			2,690

	Earnings from continuing operations attributable to IAC shareholders	19,571			19,571			113,939			113,939

	Loss from discontinued operations attributable to IAC shareholders	(1,682		)	(1,682		)	(2,012		)	(2,012		)
	Net earnings attributable to IAC shareholders	$	17,889		$	17,889		$	111,927		$	111,927


	Denominator:
	Weighted average basic shares outstanding	82,833			82,833			83,912			83,912

	Dilutive securities including stock options and RSUs(b)	—			5,150			—			3,058

	Denominator for earnings per share—weighted average shares(b)	82,833			87,983			83,912			86,970


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	0.24		$	0.22		$	1.36		$	1.31

	Discontinued operations	(0.02		)	(0.02		)	(0.03		)	(0.02		)
	Earnings per share	$	0.22		$	0.2		$	1.33		$	1.29

_________________________________________

(a)	For the three months ended June 30, 2014, the Company has a loss from continuing operations and as a result, approximately 11.5 million shares related to potentially dilutive securities were excluded for computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts.

(b)	If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and vesting of restricted stock units ("RSUs"). For the six months ended June 30, 2014, there are no shares excluded from the calculation of diluted earnings per share. For the three and six months ended June 30, 2013, approximately 0.7 million and 3.8 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Schedule of reconciliation of revenues from segments to consolidated	'


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Revenue:
	Search & Applications	$	395,716			$	427,449			$	793,751			$	824,641

	The Match Group	214,314				197,987				425,501				390,862

	Media	36,656				57,495				73,011				102,490

	eCommerce	109,949				116,591				204,791				223,888

	Inter-segment elimination	(320		)		(111		)		(492		)		(221		)
	Total	$	756,315			$	799,411			$	1,496,562			$	1,541,660

Schedule of reconciliation of operating income (loss) from segments to consolidated	'


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Operating Income (Loss):
	Search & Applications	$	77,771			$	89,346			$	148,108			$	176,329

	The Match Group	61,198				53,129				101,001				90,488

	Media	(9,794		)		(2,033		)		(18,360		)		(9,190		)
	eCommerce	8				(4,603		)		(1,553		)		(9,096		)

	Corporate	(33,493		)		(29,143		)		(61,794		)		(57,284		)
	Total	$	95,690			$	106,696			$	167,402			$	191,247

Schedule of reconciliation of Adjusted EBITDA from segments to consolidated	'


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Adjusted EBITDA:
	Search & Applications	$	91,258			$	102,420			$	173,329			$	199,934

	The Match Group	69,368				67,685				116,798				115,591

	Media	(8,911		)		(1,003		)		(16,775		)		(7,183		)
	eCommerce	4,523				4,467				7,327				5,190

	Corporate	(14,806		)		(15,631		)		(31,152		)		(28,828		)
	Total	$	141,432			$	157,938			$	249,527			$	284,704

Schedule of revenue and long-lived assets, excluding goodwill and intangible assets, by geography	'
	Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:


		Three Months Ended June 30,								Six Months Ended June 30,
		2014				2013				2014				2013
		(In thousands)
	Revenue:
	United States	$	511,862			$	551,880			$	1,016,265			$	1,066,494

	All other countries	244,453				247,531				480,297				475,166

	Total	$	756,315			$	799,411			$	1,496,562			$	1,541,660



		June 30,				December 31,
		2014				2013
		(In thousands)
	Long-lived assets (excluding goodwill and intangible assets):
	United States	$	269,746			$	271,916

	All other countries	21,543				22,048

	Total	$	291,289			$	293,964

Schedule of reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'
	The following tables reconcile Adjusted EBITDA to operating income (loss) for the Company's reportable segments:


		Three Months Ended June 30, 2014
		Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
		EBITDA				Compensation								of Intangibles								Income
						Expense																(Loss)
		(In thousands)
	Search & Applications	$	91,258			$	—			$	(5,082	)		$	(8,405	)		$	—			$	77,771

	The Match Group	69,368				(170		)		(5,589		)		(1,684		)		(727		)		61,198

	Media	(8,911		)		(161		)		(224		)		(698		)		200				(9,794		)

	eCommerce	4,523				—				(1,896		)		(2,619		)		—				8

	Corporate	(14,806		)		(16,221		)		(2,466		)		—				—				(33,493		)

	Total	$	141,432			$	(16,552	)		$	(15,257	)		$	(13,406	)		$	(527	)		$	95,690



		Three Months Ended June 30, 2013
		Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
		EBITDA				Compensation								of Intangibles								Income
						Expense																(Loss)
		(In thousands)
	Search & Applications	$	102,420			$	—			$	(6,413	)		$	(6,661	)		$	—			$	89,346

	The Match Group	67,685				(363		)		(4,838		)		(5,106		)		(4,249		)		53,129

	Media	(1,003		)		(213		)		(524		)		(293		)		—				(2,033		)

	eCommerce	4,467				—				(2,993		)		(6,077		)		—				(4,603		)

	Corporate	(15,631		)		(11,244		)		(2,268		)		—				—				(29,143		)

	Total	$	157,938			$	(11,820	)		$	(17,036	)		$	(18,137	)		$	(4,249	)		$	106,696



		Six Months Ended June 30, 2014
		Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
		EBITDA				Compensation								of Intangibles								Income
						Expense																(Loss)
		(In thousands)
	Search & Applications	$	173,329			$	—			$	(9,547	)		$	(15,674	)		$	—			$	148,108

	The Match Group	116,798				(187		)		(11,389		)		(3,521		)		(700		)		101,001

	Media	(16,775		)		(325		)		(506		)		(954		)		200				(18,360		)

	eCommerce	7,327				—				(3,644		)		(5,236		)		—				(1,553		)

	Corporate	(31,152		)		(25,653		)		(4,989		)		—				—				(61,794		)

	Total	$	249,527			$	(26,165	)		$	(30,075	)		$	(25,385	)		$	(500	)		$	167,402



		Six Months Ended June 30, 2013
		Adjusted				Non-Cash				Depreciation				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
		EBITDA				Compensation								of Intangibles								Income
			Expense											(Loss)
		(In thousands)
Search & Applications	$	199,934				$	(3	)		$	(10,278	)		$	(13,324	)		$	—			$	176,329

The Match Group	115,591				(206		)		(9,544		)		(9,646		)		(5,707		)		90,488

Media	(7,183		)		(418		)		(1,047		)		(542		)		—				(9,190		)

eCommerce	5,190				29				(5,612		)		(8,703		)		—				(9,096		)

Corporate	(28,828		)		(23,885		)		(4,571		)		—				—				(57,284		)

Total	$	284,704			$	(24,483	)		$	(31,052	)		$	(32,215	)		$	(5,707	)		$	191,247

GUARANTOR_AND_NONGUARANTOR_FIN1

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
Guarantor and Nonguarantor Financial Statements [Abstract]	'
Schedule of condensed balance sheet	'
	Balance sheet at June 30, 2014:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	732,792			$	—			$	254,534			$	—			$	987,326

	Marketable securities	78,581				—				3,030				—				81,611

	Accounts receivable, net	10				142,486				80,940				—				223,436

	Other current assets	40,425				88,193				60,904				(4,463		)		185,059

	Intercompany receivables	—				620,647				888,364				(1,509,011		)		—

	Property and equipment, net	6,229				219,466				65,594				—				291,289

	Goodwill	—				1,212,699				507,951				—				1,720,650

	Intangible assets, net	—				308,170				162,191				—				470,361

	Investment in subsidiaries	3,904,440				822,242				—				(4,726,682		)		—

	Other non-current assets	70,343				26,184				119,709				(8,490		)		207,746

	Total assets	$	4,832,820			$	3,440,087			$	2,143,217			$	(6,248,646	)		$	4,167,478


	Accounts payable, trade	$	3,712			$	23,852			$	31,005			$	—			$	58,569

	Other current liabilities	32,195				292,415				204,551				—				529,161

	Long-term debt	1,000,000				80,000				—				—				1,080,000

	Income taxes payable	386,753				7,785				25,870				—				420,408

	Intercompany liabilities	1,509,011				—				—				(1,509,011		)		—

	Other long-term liabilities	228,221				98,506				66,602				(12,953		)		380,376

	Redeemable noncontrolling interests	—				—				24,137				—				24,137

	IAC shareholders' equity	1,672,928				2,937,529				1,789,153				(4,726,682		)		1,672,928

	Noncontrolling interests	—				—				1,899				—				1,899

	Total liabilities and shareholders' equity	$	4,832,820			$	3,440,087			$	2,143,217			$	(6,248,646	)		$	4,167,478

	Balance sheet at December 31, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	782,022			$	—			$	318,422			$	—			$	1,100,444

	Marketable securities	1,007				—				4,997				—				6,004

	Accounts receivable, net	38				135,651				71,719				—				207,408

	Other current assets	45,111				76,572				40,661				(814		)		161,530

	Intercompany receivables	—				569,030				847,423				(1,416,453		)		—

Property and equipment, net	5,316				221,386				67,262				—				293,964

Goodwill	—				1,180,159				495,164				—				1,675,323

Intangible assets, net	—				302,082				143,254				—				445,336

Investment in subsidiaries	3,833,751				782,840				—				(4,616,591		)		—

Other non-current assets	83,207				15,521				252,576				(6,629		)		344,675

Total assets	$	4,750,452			$	3,283,241			$	2,241,478			$	(6,040,487	)		$	4,234,684


Accounts payable, trade	$	4,310			$	51,525			$	21,818			$	—			$	77,653

Other current liabilities	41,623				280,549				187,072				—				509,244

Long-term debt	1,000,000				80,000				—				—				1,080,000

Income taxes payable	383,926				6,768				25,690				—				416,384

Intercompany liabilities	1,416,453				—				—				(1,416,453		)		—

Other long-term liabilities	217,404				96,239				72,941				(7,443		)		379,141

Redeemable noncontrolling interests	—				—				42,861				—				42,861

IAC shareholders' equity	1,686,736				2,768,160				1,848,431				(4,616,591		)		1,686,736

Noncontrolling interests	—				—				42,665				—				42,665

Total liabilities and shareholders' equity	$	4,750,452			$	3,283,241			$	2,241,478			$	(6,040,487	)		$	4,234,684

Schedule of condensed income statement	'
	Statement of operations for the three months ended June 30, 2014:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Revenue	$	—			$	556,162			$	203,497			$	(3,344	)		$	756,315

	Operating costs and expenses:
	Cost of revenue (exclusive of depreciation shown separately below)	383				124,935				86,469				(687		)		211,100

	Selling and marketing expense	619				219,959				54,647				(2,439		)		272,786

	General and administrative expense	26,609				49,415				33,682				13				109,719

	Product development expense	1,705				26,769				10,114				(231		)		38,357

	Depreciation	312				9,224				5,721				—				15,257

	Amortization of intangibles	—				9,659				3,747				—				13,406

	Total operating costs and expenses	29,628				439,961				194,380				(3,344		)		660,625

	Operating (loss) income	(29,628		)		116,201				9,117				—				95,690

	Equity in earnings (losses) of unconsolidated affiliates	5,112				1,535				64				(13,561		)		(6,850		)

	Interest expense	(12,985		)		(1,052		)		(9		)		—				(14,046		)

	Other income (expense), net	9,689				(10,072		)		(62,517		)		—				(62,900		)

	(Loss) earnings from continuing operations before income taxes	(27,812		)		106,612				(53,345		)		(13,561		)		11,894

	Income tax benefit (provision)	10,684				(39,785		)		(788		)		—				(29,889		)

	(Loss) earnings from continuing operations	(17,128		)		66,827				(54,133		)		(13,561		)		(17,995		)

	Loss from discontinued operations, net of tax	(868		)		—				(27		)		27				(868		)

	Net (loss) earnings	(17,996		)		66,827				(54,160		)		(13,534		)		(18,863		)

	Net (earnings) loss attributable to noncontrolling interests	—				(9		)		876				—				867

	Net (loss) earnings attributable to IAC shareholders	$	(17,996	)		$	66,818			$	(53,284	)		$	(13,534	)		$	(17,996	)

	Comprehensive (loss) income attributable to IAC shareholders	$	(20,205	)		$	66,154			$	(55,870	)		$	(10,284	)		$	(20,205	)


	Statement of operations for the three months ended June 30, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Revenue	$	—			$	576,605			$	223,965			$	(1,159	)		$	799,411

	Operating costs and expenses:
	Cost of revenue (exclusive of depreciation shown separately below)	549				161,166				112,107				(1,000		)		272,822

	Selling and marketing expense	710				201,025				45,570				(152		)		247,153

	General and administrative expense	23,582				46,993				32,947				(7		)		103,515

	Product development expense	867				24,779				8,406				—				34,052

Depreciation	344				12,142				4,550				—				17,036

Amortization of intangibles	—				12,399				5,738				—				18,137

Total operating costs and expenses	26,052				458,504				209,318				(1,159		)		692,715

Operating (loss) income	(26,052		)		118,101				14,647				—				106,696

Equity in earnings (losses) of unconsolidated affiliates	75,927				7,728				(131		)		(84,602		)		(1,078		)

Interest expense	(6,515		)		(1,078		)		(65		)		—				(7,658		)

Other income (expense), net	3,109				(9,331		)		6,218				—				(4		)

Earnings from continuing operations before income taxes	46,469				115,420				20,669				(84,602		)		97,956

Income tax benefit (provision)	12,889				(41,863		)		(10,442		)		—				(39,416		)

Earnings from continuing operations	59,358				73,557				10,227				(84,602		)		58,540

(Loss) earnings from discontinued operations, net of tax	(1,068		)		—				4				(4		)		(1,068		)

Net earnings	58,290				73,557				10,231				(84,606		)		57,472

Net loss attributable to noncontrolling interests	—				404				414				—				818

Net earnings attributable to IAC shareholders	$	58,290			$	73,961			$	10,645			$	(84,606	)		$	58,290

Comprehensive income attributable to IAC shareholders	$	70,199			$	73,897			$	5,147			$	(79,044	)		$	70,199


Statement of operations for the six months ended June 30, 2014:


	IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—			$	1,102,488			$	400,404			$	(6,330	)		$	1,496,562

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	355				253,096				168,490				(1,647		)		420,294

Selling and marketing expense	811				456,049				118,775				(4,137		)		571,498

General and administrative expense	49,055				96,131				59,323				26				204,535

Product development expense	3,176				54,215				20,554				(572		)		77,373

Depreciation	641				18,784				10,650				—				30,075

Amortization of intangibles	—				18,660				6,725				—				25,385

Total operating costs and expenses	54,038				896,935				384,517				(6,330		)		1,329,160

Operating (loss) income	(54,038		)		205,553				15,887				—				167,402

Equity in earnings (losses) of unconsolidated affiliates	59,394				(114		)		37				(68,102		)		(8,785		)

Interest expense	(25,970		)		(2,094		)		(46		)		—				(28,110		)

Other income (expense), net	19,388				(18,706		)		(63,605		)		—				(62,923		)

(Loss) earnings from continuing operations before income taxes	(1,226		)		184,639				(47,727		)		(68,102		)		67,584

Income tax benefit (provision)	20,797				(69,730		)		(2,341		)		—				(51,274		)

Earnings (loss) from continuing operations	19,571				114,909				(50,068		)		(68,102		)		16,310

Loss from discontinued operations, net of tax	(1,682		)		—				(40		)		40				(1,682		)

Net earnings (loss)	17,889				114,909				(50,108		)		(68,062		)		14,628

Net loss attributable to noncontrolling interests	—				—				3,261				—				3,261

Net earnings (loss) attributable to IAC shareholders	$	17,889			$	114,909			$	(46,847	)		$	(68,062	)		$	17,889

Comprehensive income (loss) attributable to IAC shareholders	$	21,029			$	114,629			$	(45,764	)		$	(68,865	)		$	21,029


Statement of operations for the six months ended June 30, 2013:


	IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—			$	1,113,443			$	430,413			$	(2,196	)		$	1,541,660

Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,226				319,041				210,183				(1,779		)		528,671

Selling and marketing expense	1,141				386,941				102,394				(409		)		490,067

General and administrative expense	45,827				89,849				63,571				(8		)		199,239

Product development expense	1,766				48,787				18,616				—				69,169

Depreciation	711				21,535				8,806				—				31,052

Amortization of intangibles	—				21,449				10,766				—				32,215

Total operating costs and expenses	50,671				887,602				414,336				(2,196		)		1,350,413

Operating (loss) income	(50,671		)		225,841				16,077				—				191,247

Equity in earnings (losses) of unconsolidated affiliates	190,477				10,123				(223		)		(201,546		)		(1,169		)

Interest expense	(13,072		)		(2,143		)		(106		)		—				(15,321		)

Other (expense) income, net	(52,339		)		(27,518		)		81,511				—				1,654

Earnings from continuing operations before income taxes	74,395				206,303				97,259				(201,546		)		176,411

Income tax benefit (provision)	39,544				(74,511		)		(30,195		)		—				(65,162		)

Earnings from continuing operations	113,939				131,792				67,064				(201,546		)		111,249

(Loss) earnings from discontinued operations, net of tax	(2,012		)		—				11				(11		)		(2,012		)

Net earnings	111,927				131,792				67,075				(201,557		)		109,237

Net loss attributable to noncontrolling interests	—				412				2,278				—				2,690

Net earnings attributable to IAC shareholders	$	111,927			$	132,204			$	69,353			$	(201,557	)		$	111,927

Comprehensive income attributable to IAC shareholders	$	111,909			$	132,066			$	47,763			$	(179,829	)		$	111,909

Schedule of condensed cash flow statement	'
	Statement of cash flows for the six months ended June 30, 2014:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Net cash (used in) provided by operating activities attributable to continuing operations	$	(38,576	)		$	193,388			$	(6,041	)		$	—			$	148,771

	Cash flows from investing activities attributable to continuing operations:
	Acquisitions, net of cash acquired	—				(88,462		)		(15,175		)		—				(103,637		)

	Capital expenditures	(2,390		)		(16,477		)		(7,690		)		—				(26,557		)

	Proceeds from maturities and sales of marketable debt securities	998				—				—				—				998

	Purchases of marketable debt securities	(78,380		)		—				—				—				(78,380		)

	Proceeds from sales of long-term investments	—				—				2,803				—				2,803

	Purchases of long-term investments	(3,000		)		(6,761		)		(4,940		)		—				(14,701		)

	Other, net	—				11				(627		)		—				(616		)

	Net cash used in investing activities attributable to continuing operations	(82,772		)		(111,689		)		(25,629		)		—				(220,090		)

	Cash flows from financing activities attributable to continuing operations:
	Dividends	(40,086		)		—				—				—				(40,086		)

	Issuance of common stock, net of withholding taxes	(13,823		)		—				—				—				(13,823		)

	Excess tax benefits from stock-based awards	22,116				—				10,773				—				32,889

	Purchase of noncontrolling interest	—				(30,000		)		—				—				(30,000		)

	Funds returned from escrow for Meetic tender offer	—				—				12,354				—				12,354

	Acquisition-related contingent consideration payment	—				—				(7,373		)		—				(7,373		)

	Intercompany	104,410				(51,723		)		(52,687		)		—				—

	Other, net	(383		)		—				242				—				(141		)

	Net cash provided by (used in) financing activities attributable to continuing operations	72,234				(81,723		)		(36,691		)		—				(46,180		)

	Total cash used in continuing operations	(49,114		)		(24		)		(68,361		)		—				(117,499		)

	Total cash used in discontinued operations	(116		)		—				(41		)		—				(157		)

	Effect of exchange rate changes on cash and cash equivalents	—				24				4,514				—				4,538

	Net decrease in cash and cash equivalents	(49,230		)		—				(63,888		)		—				(113,118		)

	Cash and cash equivalents at beginning of period	782,022				—				318,422				—				1,100,444

	Cash and cash equivalents at end of period	$	732,792			$	—			$	254,534			$	—			$	987,326


	Statement of cash flows for the six months ended June 30, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Net cash (used in) provided by operating activities attributable to continuing operations	$	(32,997	)		$	260,013			$	1,247			$	—			$	228,263

Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—				(6,572		)		(30,341		)		—				(36,913		)

Capital expenditures	(719		)		(39,071		)		(8,029		)		—				(47,819		)

Proceeds from maturities and sales of marketable debt securities	12,502				—				—				—				12,502

Proceeds from sales of long-term investments	—				—				310				—				310

Purchases of long-term investments	(17,362		)		—				(7,897		)		—				(25,259		)

Other, net	(55		)		38				(1,426		)		—				(1,443		)

Net cash used in investing activities attributable to continuing operations	(5,634		)		(45,605		)		(47,383		)		—				(98,622		)

Cash flows from financing activities attributable to continuing operations:
Principal payments on long-term debt	(15,844		)		—				—				—				(15,844		)

Purchase of treasury stock	(162,660		)		—				—				—				(162,660		)

Dividends	(38,880		)		—				—				—				(38,880		)

Issuance of common stock, net of withholding taxes	(868		)		—				—				—				(868		)

Excess tax benefits from stock-based awards	23,547				—				—				—				23,547

Intercompany	144,320				(213,207		)		68,887				—				—

Other, net	(927		)		(1,224		)		(1,483		)		—				(3,634		)

Net cash (used in) provided by financing activities attributable to continuing operations	(51,312		)		(214,431		)		67,404				—				(198,339		)

Total cash (used in) provided by continuing operations	(89,943		)		(23		)		21,268				—				(68,698		)

Total cash provided by discontinued operations	2,335				—				—				—				2,335

Effect of exchange rate changes on cash and cash equivalents	—				23				(4,912		)		—				(4,889		)

Net (decrease) increase in cash and cash equivalents	(87,608		)		—				16,356				—				(71,252		)

Cash and cash equivalents at beginning of period	501,075				—				248,902				—				749,977

Cash and cash equivalents at end of period	$	413,467			$	—			$	265,258			$	—			$	678,725

THE_COMPANY_AND_SUMMARY_OF_SIG2

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
	country		brand
			visit
			country
Revenue from major customers	'	'	'	'	'
Minimum number of brands owned by the company	'	'	150	'	'
Number of monthly visits to company websites	'	'	1,000,000,000	'	'
Number of countries where the company has consumer audiences	100	'	100	'	'
Revenue	$756,315	$799,411	$1,496,562	$1,541,660	'
Accounts receivable, net of allowance of $11,443 and $8,540 respectively	223,436	'	223,436	'	207,408
Google Inc.	'	'	'	'	'
Revenue from major customers	'	'	'	'	'
Revenue	349,500	405,800	704,600	781,900	'
Accounts receivable, net of allowance of $11,443 and $8,540 respectively	$114,500	'	$114,500	'	$112,300

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		6 Months Ended
INCOME TAXES (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income tax provision (benefit)	$29,889,000	$39,416,000	$51,274,000	$65,162,000	'
Effective tax rate (as a percent)	251.00%	40.00%	76.00%	37.00%	'
Federal statutory rate (as a percent)	35.00%	35.00%	35.00%	35.00%	'
Total unrecognized tax benefits including interest	412,000,000	'	412,000,000	'	408,800,000
Portion of unrecognized tax benefits included in income taxes payable	409,500,000	'	409,500,000	'	'
Portion of unrecognized tax benefits related to deferred tax assets included in deferred income taxes	2,100,000	'	2,100,000	'	'
Portion of unrecognized tax benefits included in accrued expenses and other current liabilities	300,000	'	300,000	'	'
Unrecognized tax benefits, tax positions for which the ultimate deductibility is highly certain but timing is uncertain	39,900,000	'	39,900,000	'	'
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	374,800,000	'	374,800,000	'	'
Unrecognized Tax Benefits Related To Federal Income Taxes Statute Of Limitations Expiring To Be Recognized In Subsequent Quarter That Would Income Tax Expense Continuing Operations	88,300,000	'	88,300,000	'	'
Unrecognized Tax Benefits Related to Federal Income Taxes Statute of Limitations Expiring To Be Recognized In Subsequent Quarter That Would Impact Income Tax Expense Discontinued Operations	175,700,000	'	175,700,000	'	'
Unrelated To Federal Income Taxes Statute of Limitations Expiring Unrecognized Tax Benefits To Be Recognized In Subsequent Quarter, Balance Sheet	110,800,000	'	110,800,000	'	'
Unrelated to Federal Income Taxes Statute Of Limitations Expiring Unrecognized Tax Benefits To Be Recognized In Subsequent Quarter, Non-Current Deferred Tax Asset	100,000,000	'	100,000,000	'	'
Unrecognized tax benefit, if recognized would reduce income tax expense for continuing operations	32,500,000	'	32,500,000	'	'
Interest expense related to unrecognized tax benefits from continuing operations	1,500,000	'	3,100,000	'	'
Interest expense related to unrecognized tax benefits from discontinued operations	800,000	'	1,600,000	'	'
Accrued interest on unrecognized tax benefits	140,700,000	'	140,700,000	'	133,000,000
Accrued penalties on unrecognized tax benefits	5,300,000	'	5,300,000	'	5,100,000
Change In Unrecognized Tax Benefits Unrelated To The Federal Income Taxes Statute Of Limitations Expiring Reasonably Possible Within Twelve Months Of The Current Reporting Period	11,600,000	'	11,600,000	'	'
Change In Unrecognized Tax Benefits Unrelated To The Federal Income Taxes Statute Of Limitations Expiring Reasonably Possible Within Twelve Months Of The Current Reporting Period, Income Tax Provision	$8,300,000	'	$8,300,000	'	'

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current available-for-sale marketable securities	'	'
Amortized Cost	$78,748	$1,220
Gross Unrealized Gains	2,922	4,784
Gross Unrealized Losses	-59	0
Marketable securities	81,611	6,004
Contractual maturities of debt securities classified as available-for-sale	'	'
Due in one year or less, amortized cost	10,632	'
Due after one year through five years, amortized cost	67,967	'
Total Amortized Cost	78,599	'
Due in one year or less, fair value	10,642	'
Due after one year through five years, fair value	67,939	'
Total, Estimated Fair Value	78,581	'
Total debt securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	78,599	1,004
Gross Unrealized Gains	41	4
Gross Unrealized Losses	-59	0
Marketable securities	78,581	1,008
Corporate debt securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	78,599	1,004
Gross Unrealized Gains	41	4
Gross Unrealized Losses	-59	0
Marketable securities	78,581	1,008
Equity securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	149	216
Gross Unrealized Gains	2,881	4,780
Gross Unrealized Losses	0	0
Marketable securities	$3,030	$4,996

MARKETABLE_SECURITIES_Details_

MARKETABLE SECURITIES (Details 1) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
	investment	Jun. 30, 2013	investment	Jun. 30, 2013	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'	'
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year	22	'	22	'	'
Marketable securities	$81,611	'	$81,611	'	$6,004
Available-for-sale Securities, Gross Unrealized Loss	'	'	-59	'	0
Proceeds from maturities and sales of current and non-current available-for-sale marketable securities and related gross realized gains and losses	'	'	'	'	'
Proceeds from maturities and sales of available-for-sale marketable securities	3,462	2	3,462	12,502	'
Available-for-sale Securities, Gross Realized Gains	2,299	0	2,299	0	'
Corporate Debt Securities [Member]	'	'	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	51,621	'	51,621	'	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	'	'	-59	'	0
Marketable securities	78,581	'	78,581	'	1,008
Available-for-sale Securities, Gross Unrealized Loss	'	'	-59	'	0
Total	'	'	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'	'
Marketable securities	51,621	'	51,621	'	0
Available-for-sale Securities, Gross Unrealized Loss	'	'	($59)	'	$0

FAIR_VALUE_MEASUREMENTS_AND_FI2

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets:	'	'
Marketable securities	$81,611	$6,004
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1)	'	'
Assets:	'	'
Total Assets	363,183	715,014
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Money market funds	'	'
Assets:	'	'
Cash equivalents:	350,637	698,307
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Equity securities	'	'
Assets:	'	'
Marketable securities	3,030	4,996
Long-term investments:	9,516	11,711
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2)	'	'
Assets:	'	'
Total Assets	384,207	45,333
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial paper	'	'
Assets:	'	'
Cash equivalents:	246,620	12,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Time deposits	'	'
Assets:	'	'
Cash equivalents:	59,006	32,325
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt securities	'	'
Assets:	'	'
Marketable securities	78,581	1,008
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3)	'	'
Assets:	'	'
Total Assets	9,250	8,920
Liabilities:	'	'
Contingent consideration arrangement	-41,397	-45,828
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Auction rate security	'	'
Assets:	'	'
Long-term investments:	9,250	8,920
Fair value on a recurring basis \| Fair value	'	'
Assets:	'	'
Total Assets	756,640	769,267
Liabilities:	'	'
Contingent consideration arrangement	-41,397	-45,828
Fair value on a recurring basis \| Fair value \| Money market funds	'	'
Assets:	'	'
Cash equivalents:	350,637	698,307
Fair value on a recurring basis \| Fair value \| Commercial paper	'	'
Assets:	'	'
Cash equivalents:	246,620	12,000
Fair value on a recurring basis \| Fair value \| Time deposits	'	'
Assets:	'	'
Cash equivalents:	59,006	32,325
Fair value on a recurring basis \| Fair value \| Corporate debt securities	'	'
Assets:	'	'
Marketable securities	78,581	1,008
Fair value on a recurring basis \| Fair value \| Equity securities	'	'
Assets:	'	'
Marketable securities	3,030	4,996
Long-term investments:	9,516	11,711
Fair value on a recurring basis \| Fair value \| Auction rate security	'	'
Assets:	'	'
Long-term investments:	$9,250	$8,920

FAIR_VALUE_MEASUREMENTS_AND_FI3

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 1)

6 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

USD ($)

Twoo [Member]

Auction rate security

Contingent Consideration Arrangement

USD ($)

EUR (€)

USD ($)

Assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings

($527,000)

($4,249,000)

($500,000)

($5,707,000)

Changes in assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3)

Balance at the beginning of the period, assets

9,150,000

8,580,000

8,920,000

8,100,000

Total net gains (losses) included in other comprehensive income (loss)

100,000

180,000

330,000

660,000

Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)

499,000

-368,000

136,000

-368,000

Balance at the end of the period, assets

9,250,000

8,760,000

9,250,000

8,760,000

8,920,000

Changes in liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)

Balance at the beginning of the period

-48,758,000

-44,577,000

-45,828,000

-1,909,000

Fair value at date of acquisition

-2,835,000

-41,387,000

Settlements

7,389,000

12,000

7,630,000

189,000

Balance at the end of the period

-41,397,000

-49,182,000

-41,397,000

-49,182,000

Auction rate securities

Cost basis

10,000,000

Gross unrealized losses

59,000

800,000

1,100,000

Acquisition information

Business Acquisition Contingent Consideration Maximum Amount At Balance Sheet date

158,900,000

Business Acquisition Contingent Consideration Fair Value at Balance Sheet Date With A Maximum Limit

40,000,000

Business Acquisition Contingent Consideration Fair value at Balance Sheet Date Without a Limit

1,400,000

Acquisition-related contingent consideration payment

7,373,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

105,900,000

77,900,000

Fair Value of contingent consideration discount rate for risk

15.00%

Business Acquisition, Contingent Consideration, at Fair Value, Current

10,400,000

Business Acquisition, Contingent Consideration, at Fair Value, Noncurrent

31,000,000

Assets measured at fair value on a nonrecurring basis

Cost Method Investments

85,700,000

137,300,000

Cost-method Investments, Other than Temporary Impairment

64,200,000

Equity Method Investment, Other than Temporary Impairment

$4,200,000

FAIR_VALUE_MEASUREMENTS_AND_FI4

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'	'
Long-term debt	$1,080,000	$1,080,000
Reported Value Measurement [Member]	'	'
Assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'	'
Long-term debt	1,080,000	1,080,000
Fair value	'	'
Assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'	'
Long-term Debt, Fair Value	$1,109,517	$1,058,396

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Nov. 15, 2013

Jun. 30, 2014

Dec. 31, 2013

Dec. 21, 2012

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Dec. 21, 2012

Senior Notes

Bonds

Revolving Credit Facility

4.875% Senior Notes due November 30, 2018

4.75% Senior Notes Due December 2022

5% New York City Industrial Development Agency Bonds due September 2035

Debt Instrument [Line Items]

Total long-term debt

$1,080,000,000

$500,000,000

$80,000,000

Stated rate

4.88%

4.75%

5.00%

Line of Credit Facility [Abstract]

Line of credit, maximum borrowing capacity

300,000,000

Line of credit, amount outstanding

Line of credit, commitment fee percentage

0.25%

Maximum leverage ratio

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	3 Months Ended		6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning Balance	'	'	($13,046,000)	'
Net current period other comprehensive loss	-2,326,000	12,589,000	2,940,000	-810,000
Ending Balance	-9,906,000	'	-9,906,000	'
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax	100,000	700,000	700,000	-100,000
Reclassification from Accumulated Other Comprehensive Income, Current Period, Tax	800,000	'	800,000	'
Foreign Currency Translation Adjustment	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning Balance	-15,132,000	-32,024,000	-20,352,000	-25,073,000
Other comprehensive income before reclassifications, net of tax provision related to unrealized gains on available-for-sale securities	-150,000	-5,278,000	5,070,000	-12,229,000
Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	0	0	0	0
Net current period other comprehensive loss	-150,000	-5,278,000	5,070,000	-12,229,000
Ending Balance	-15,282,000	-37,302,000	-15,282,000	-37,302,000
Unrealized Gains (Losses)On Available-For-Sale Securities	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning Balance	7,435,000	-12,072,000	7,306,000	-7,096,000
Other comprehensive income before reclassifications, net of tax provision related to unrealized gains on available-for-sale securities	-799,000	17,187,000	-670,000	12,212,000
Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	-1,260,000	0	-1,260,000	-1,000
Net current period other comprehensive loss	-2,059,000	17,187,000	-1,930,000	12,211,000
Ending Balance	5,376,000	5,115,000	5,376,000	5,115,000
Accumulated Other Comprehensive Income (Loss) [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning Balance	-7,697,000	-44,096,000	-13,046,000	-32,169,000
Other comprehensive income before reclassifications, net of tax provision related to unrealized gains on available-for-sale securities	-949,000	11,909,000	4,400,000	-17,000
Amounts reclassified from accumulated other comprehensive loss, net of tax benefit of $0.8 million related to unrealized losses on available-for-sale securities	-1,260,000	0	-1,260,000	-1,000
Net current period other comprehensive loss	-2,209,000	11,909,000	3,140,000	-18,000
Ending Balance	($9,906,000)	($32,187,000)	($9,906,000)	($32,187,000)

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Numerator: Basic	'	'	'	'
Earnings from continuing operations	($17,995)	$58,540	$16,310	$111,249
Net loss attributable to noncontrolling interests	867	818	3,261	2,690
Earnings from continuing operations attributable to IAC shareholders	-17,128	59,358	19,571	113,939
Loss from discontinued operations attributable to IAC shareholders	-868	-1,068	-1,682	-2,012
Net earnings attributable to IAC shareholders	-17,996	58,290	17,889	111,927
Numerator: Diluted	'	'	'	'
Earnings from continuing operations	-17,995	58,540	16,310	111,249
Net loss attributable to noncontrolling interests	867	818	3,261	2,690
Earnings from continuing operations attributable to IAC shareholders	-17,128	59,358	19,571	113,939
Loss from discontinued operations attributable to IAC shareholders	-868	-1,068	-1,682	-2,012
Net earnings attributable to IAC shareholders	($17,996)	$58,290	$17,889	$111,927
Denominator: Basic	'	'	'	'
Weighted average basic shares outstanding	83,178	83,609	82,833	83,912
Denominator: Diluted	'	'	'	'
Weighted average basic shares outstanding	83,178	83,609	82,833	83,912
Dilutive securities including stock options and RSUs (in shares)	0	2,954	5,150	3,058
Denominator for earnings per share-weighted average shares (in shares)	83,178	86,563	87,983	86,970
Earnings (loss) per share attributable to IAC shareholders: Basic	'	'	'	'
Earnings per share from continuing operations (in dollars per share)	($0.21)	$0.71	$0.24	$1.36
Discontinued operations (in dollars per share)	($0.01)	($0.01)	($0.02)	($0.03)
Earnings per share (in dollars per share)	($0.22)	$0.70	$0.22	$1.33
Earnings (loss) per share attributable to IAC shareholders: Diluted	'	'	'	'
Earnings per share from continuing operations (in dollars per share)	($0.21)	$0.69	$0.22	$1.31
Discontinued operations (in dollars per share)	($0.01)	($0.02)	($0.02)	($0.02)
Earnings per share (in dollars per share)	($0.22)	$0.67	$0.20	$1.29

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2)	3 Months Ended		6 Months Ended
EARNINGS PER SHARE (Details 2)	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Anti-dilutive weighted average common shares	'	'	'	'
Dilutive securities including stock options and RSUs (in shares)	0	2,954,000	5,150,000	3,058,000
RSUs	'	'	'	'
Anti-dilutive weighted average common shares	'	'	'	'
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	11,500,000	700,000	0	3,800,000

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Segment reporting information	'	'	'	'
Revenue	$756,315	$799,411	$1,496,562	$1,541,660
Operating income	95,690	106,696	167,402	191,247
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	141,432	157,938	249,527	284,704
Non-Cash Compensation Expense	-16,552	-11,820	-26,165	-24,483
Depreciation	-15,257	-17,036	-30,075	-31,052
Amortization of Intangibles	-13,406	-18,137	-25,385	-32,215
Acquisition-related contingent consideration fair value adjustments	-527	-4,249	-500	-5,707
Operating income	95,690	106,696	167,402	191,247
Search & Applications	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	395,716	427,449	793,751	824,641
Operating income	77,771	89,346	148,108	176,329
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	91,258	102,420	173,329	199,934
Non-Cash Compensation Expense	0	0	0	-3
Depreciation	-5,082	-6,413	-9,547	-10,278
Amortization of Intangibles	-8,405	-6,661	-15,674	-13,324
Acquisition-related contingent consideration fair value adjustments	0	0	0	0
Operating income	77,771	89,346	148,108	176,329
The Match Group	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	214,314	197,987	425,501	390,862
Operating income	61,198	53,129	101,001	90,488
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	69,368	67,685	116,798	115,591
Non-Cash Compensation Expense	-170	-363	-187	-206
Depreciation	-5,589	-4,838	-11,389	-9,544
Amortization of Intangibles	-1,684	-5,106	-3,521	-9,646
Acquisition-related contingent consideration fair value adjustments	-727	-4,249	-700	-5,707
Operating income	61,198	53,129	101,001	90,488
Media	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	36,656	57,495	73,011	102,490
Operating income	-9,794	-2,033	-18,360	-9,190
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	-8,911	-1,003	-16,775	-7,183
Non-Cash Compensation Expense	-161	-213	-325	-418
Depreciation	-224	-524	-506	-1,047
Amortization of Intangibles	-698	-293	-954	-542
Acquisition-related contingent consideration fair value adjustments	200	0	200	0
Operating income	-9,794	-2,033	-18,360	-9,190
eCommerce	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	109,949	116,591	204,791	223,888
Operating income	8	-4,603	-1,553	-9,096
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	4,523	4,467	7,327	5,190
Non-Cash Compensation Expense	0	0	0	29
Depreciation	-1,896	-2,993	-3,644	-5,612
Amortization of Intangibles	-2,619	-6,077	-5,236	-8,703
Acquisition-related contingent consideration fair value adjustments	0	0	0	0
Operating income	8	-4,603	-1,553	-9,096
Corporate	'	'	'	'
Segment reporting information	'	'	'	'
Operating income	-33,493	-29,143	-61,794	-57,284
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments	'	'	'	'
Adjusted EBITDA	-14,806	-15,631	-31,152	-28,828
Non-Cash Compensation Expense	-16,221	-11,244	-25,653	-23,885
Depreciation	-2,466	-2,268	-4,989	-4,571
Amortization of Intangibles	0	0	0	0
Acquisition-related contingent consideration fair value adjustments	0	'	'	'
Operating income	-33,493	-29,143	-61,794	-57,284
Total Eliminations	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	($320)	($111)	($492)	($221)

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	$756,315	$799,411	$1,496,562	$1,541,660	'
Long-lived assets (excluding goodwill and intangible assets)	291,289	'	291,289	'	293,964
United States	'	'	'	'	'
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	511,862	551,880	1,016,265	1,066,494	'
Long-lived assets (excluding goodwill and intangible assets)	269,746	'	269,746	'	271,916
All Other Countries [Member]	'	'	'	'	'
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	244,453	247,531	480,297	475,166	'
Long-lived assets (excluding goodwill and intangible assets)	$21,543	'	$21,543	'	$22,048

CONTINGENCIES_Details

CONTINGENCIES (Details)	6 Months Ended
	Jun. 30, 2014
	lawsuit
Loss Contingency [Abstract]	'
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

GUARANTOR_AND_NONGUARANTOR_FIN2

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
ASSETS	'	'	'	'
Cash and cash equivalents	$987,326	$1,100,444	$678,725	$749,977
Marketable securities	81,611	6,004	'	'
Accounts receivable, net	223,436	207,408	'	'
Other current assets	185,059	161,530	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	291,289	293,964	'	'
Goodwill	1,720,650	1,675,323	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	470,361	445,336	'	'
Other non-current assets	88,259	164,685	'	'
TOTAL ASSETS	4,167,478	4,234,684	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	58,569	77,653	'	'
Long-term debt	1,080,000	1,080,000	'	'
Income taxes payable	420,408	416,384	'	'
Other long-term liabilities	52,419	58,393	'	'
Redeemable noncontrolling interests	24,137	42,861	'	'
IAC shareholders' equity	1,672,928	1,686,736	'	'
Noncontrolling interests	1,899	42,665	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,167,478	4,234,684	'	'
IAC	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	732,792	782,022	413,467	501,075
Marketable securities	78,581	1,007	'	'
Accounts receivable, net	10	38	'	'
Other current assets	40,425	45,111	'	'
Intercompany receivables	0	0	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	6,229	5,316	'	'
Goodwill	0	0	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	0	0	'	'
Investment in subsidiaries	3,904,440	3,833,751	'	'
Other non-current assets	70,343	83,207	'	'
TOTAL ASSETS	4,832,820	4,750,452	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	3,712	4,310	'	'
Other Liabilities, Current	32,195	41,623	'	'
Long-term debt	1,000,000	1,000,000	'	'
Income taxes payable	386,753	383,926	'	'
Intercompany liabilities	1,509,011	1,416,453	'	'
Other long-term liabilities	228,221	217,404	'	'
Redeemable noncontrolling interests	0	0	'	'
IAC shareholders' equity	1,672,928	1,686,736	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,832,820	4,750,452	'	'
Guarantor Subsidiaries	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0	'	'
Accounts receivable, net	142,486	135,651	'	'
Other current assets	88,193	76,572	'	'
Intercompany receivables	620,647	569,030	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	219,466	221,386	'	'
Goodwill	1,212,699	1,180,159	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	308,170	302,082	'	'
Investment in subsidiaries	822,242	782,840	'	'
Other non-current assets	26,184	15,521	'	'
TOTAL ASSETS	3,440,087	3,283,241	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	23,852	51,525	'	'
Other Liabilities, Current	292,415	280,549	'	'
Long-term debt	80,000	80,000	'	'
Income taxes payable	7,785	6,768	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	98,506	96,239	'	'
Redeemable noncontrolling interests	0	0	'	'
IAC shareholders' equity	2,937,529	2,768,160	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,440,087	3,283,241	'	'
Non-Guarantor Subsidiaries	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	254,534	318,422	265,258	248,902
Marketable securities	3,030	4,997	'	'
Accounts receivable, net	80,940	71,719	'	'
Other current assets	60,904	40,661	'	'
Intercompany receivables	888,364	847,423	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	65,594	67,262	'	'
Goodwill	507,951	495,164	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	162,191	143,254	'	'
Investment in subsidiaries	0	0	'	'
Other non-current assets	119,709	252,576	'	'
TOTAL ASSETS	2,143,217	2,241,478	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	31,005	21,818	'	'
Other Liabilities, Current	204,551	187,072	'	'
Long-term debt	0	0	'	'
Income taxes payable	25,870	25,690	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	66,602	72,941	'	'
Redeemable noncontrolling interests	24,137	42,861	'	'
IAC shareholders' equity	1,789,153	1,848,431	'	'
Noncontrolling interests	1,899	42,665	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,143,217	2,241,478	'	'
Total Eliminations	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0	'	'
Accounts receivable, net	0	0	'	'
Other current assets	-4,463	-814	'	'
Intercompany receivables	-1,509,011	-1,416,453	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	0	0	'	'
Goodwill	0	0	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	0	0	'	'
Investment in subsidiaries	-4,726,682	-4,616,591	'	'
Other non-current assets	-8,490	-6,629	'	'
TOTAL ASSETS	-6,248,646	-6,040,487	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	0	0	'	'
Other Liabilities, Current	0	0	'	'
Long-term debt	0	0	'	'
Income taxes payable	0	0	'	'
Intercompany liabilities	-1,509,011	-1,416,453	'	'
Other long-term liabilities	-12,953	-7,443	'	'
Redeemable noncontrolling interests	0	0	'	'
IAC shareholders' equity	-4,726,682	-4,616,591	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	-6,248,646	-6,040,487	'	'
IAC Consolidated	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	987,326	1,100,444	678,725	749,977
Marketable securities	81,611	6,004	'	'
Accounts receivable, net	223,436	207,408	'	'
Other current assets	185,059	161,530	'	'
Intercompany receivables	0	0	'	'
Property and equipment, net of accumulated depreciation and amortization of $277,966 and $265,298, respectively	291,289	293,964	'	'
Goodwill	1,720,650	1,675,323	'	'
Intangible assets, net of accumulated amortization of $85,407 and $83,310, respectively	470,361	445,336	'	'
Investment in subsidiaries	0	0	'	'
Other non-current assets	207,746	344,675	'	'
TOTAL ASSETS	4,167,478	4,234,684	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	58,569	77,653	'	'
Other Liabilities, Current	529,161	509,244	'	'
Long-term debt	1,080,000	1,080,000	'	'
Income taxes payable	420,408	416,384	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	380,376	379,141	'	'
Redeemable noncontrolling interests	24,137	42,861	'	'
IAC shareholders' equity	1,672,928	1,686,736	'	'
Noncontrolling interests	1,899	42,665	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$4,167,478	$4,234,684	'	'

GUARANTOR_AND_NONGUARANTOR_FIN3

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	$756,315	$799,411	$1,496,562	$1,541,660
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	211,100	272,822	420,294	528,671
Selling and marketing expense	272,786	247,153	571,498	490,067
General and administrative expense	109,719	103,515	204,535	199,239
Product development expense	38,357	34,052	77,373	69,169
Depreciation	15,257	17,036	30,075	31,052
Amortization of intangibles	13,406	18,137	25,385	32,215
Total operating costs and expenses	660,625	692,715	1,329,160	1,350,413
Operating income	95,690	106,696	167,402	191,247
Equity in losses of unconsolidated affiliates	-6,850	-1,078	-8,785	-1,169
Interest expense	-14,046	-7,658	-28,110	-15,321
Other (expense) income, net	-62,900	-4	-62,923	1,654
Earnings from continuing operations before income taxes	11,894	97,956	67,584	176,411
Income tax provision	-29,889	-39,416	-51,274	-65,162
(Loss) earnings from continuing operations	-17,995	58,540	16,310	111,249
Loss from discontinued operations, net of tax	-868	-1,068	-1,682	-2,012
Net (loss) earnings	-18,863	57,472	14,628	109,237
Net loss attributable to noncontrolling interests	867	818	3,261	2,690
Net earnings attributable to IAC shareholders	-17,996	58,290	17,889	111,927
Comprehensive income attributable to IAC shareholders	-20,205	70,199	21,029	111,909
IAC	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	0	0	0	0
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	383	549	355	1,226
Selling and marketing expense	619	710	811	1,141
General and administrative expense	26,609	23,582	49,055	45,827
Product development expense	1,705	867	3,176	1,766
Depreciation	312	344	641	711
Amortization of intangibles	0	0	0	0
Total operating costs and expenses	29,628	26,052	54,038	50,671
Operating income	-29,628	-26,052	-54,038	-50,671
Equity in losses of unconsolidated affiliates	5,112	75,927	59,394	190,477
Interest expense	-12,985	-6,515	-25,970	-13,072
Other (expense) income, net	9,689	3,109	19,388	-52,339
Earnings from continuing operations before income taxes	-27,812	46,469	-1,226	74,395
Income tax provision	10,684	12,889	20,797	39,544
(Loss) earnings from continuing operations	-17,128	59,358	19,571	113,939
Loss from discontinued operations, net of tax	-868	-1,068	-1,682	-2,012
Net (loss) earnings	-17,996	58,290	17,889	111,927
Net loss attributable to noncontrolling interests	0	0	0	0
Net earnings attributable to IAC shareholders	-17,996	58,290	17,889	111,927
Comprehensive income attributable to IAC shareholders	-20,205	70,199	21,029	111,909
Guarantor Subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	556,162	576,605	1,102,488	1,113,443
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	124,935	161,166	253,096	319,041
Selling and marketing expense	219,959	201,025	456,049	386,941
General and administrative expense	49,415	46,993	96,131	89,849
Product development expense	26,769	24,779	54,215	48,787
Depreciation	9,224	12,142	18,784	21,535
Amortization of intangibles	9,659	12,399	18,660	21,449
Total operating costs and expenses	439,961	458,504	896,935	887,602
Operating income	116,201	118,101	205,553	225,841
Equity in losses of unconsolidated affiliates	1,535	7,728	-114	10,123
Interest expense	-1,052	-1,078	-2,094	-2,143
Other (expense) income, net	-10,072	-9,331	-18,706	-27,518
Earnings from continuing operations before income taxes	106,612	115,420	184,639	206,303
Income tax provision	-39,785	-41,863	-69,730	-74,511
(Loss) earnings from continuing operations	66,827	73,557	114,909	131,792
Loss from discontinued operations, net of tax	0	0	0	0
Net (loss) earnings	66,827	73,557	114,909	131,792
Net loss attributable to noncontrolling interests	-9	404	0	412
Net earnings attributable to IAC shareholders	66,818	73,961	114,909	132,204
Comprehensive income attributable to IAC shareholders	66,154	73,897	114,629	132,066
Non-Guarantor Subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	203,497	223,965	400,404	430,413
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	86,469	112,107	168,490	210,183
Selling and marketing expense	54,647	45,570	118,775	102,394
General and administrative expense	33,682	32,947	59,323	63,571
Product development expense	10,114	8,406	20,554	18,616
Depreciation	5,721	4,550	10,650	8,806
Amortization of intangibles	3,747	5,738	6,725	10,766
Total operating costs and expenses	194,380	209,318	384,517	414,336
Operating income	9,117	14,647	15,887	16,077
Equity in losses of unconsolidated affiliates	64	-131	37	-223
Interest expense	-9	-65	-46	-106
Other (expense) income, net	-62,517	6,218	-63,605	81,511
Earnings from continuing operations before income taxes	-53,345	20,669	-47,727	97,259
Income tax provision	-788	-10,442	-2,341	-30,195
(Loss) earnings from continuing operations	-54,133	10,227	-50,068	67,064
Loss from discontinued operations, net of tax	-27	4	-40	11
Net (loss) earnings	-54,160	10,231	-50,108	67,075
Net loss attributable to noncontrolling interests	876	414	3,261	2,278
Net earnings attributable to IAC shareholders	-53,284	10,645	-46,847	69,353
Comprehensive income attributable to IAC shareholders	-55,870	5,147	-45,764	47,763
Total Eliminations	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	-3,344	-1,159	-6,330	-2,196
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	-687	-1,000	-1,647	-1,779
Selling and marketing expense	-2,439	-152	-4,137	-409
General and administrative expense	13	-7	26	-8
Product development expense	-231	0	-572	0
Depreciation	0	0	0	0
Amortization of intangibles	0	0	0	0
Total operating costs and expenses	-3,344	-1,159	-6,330	-2,196
Operating income	0	0	0	0
Equity in losses of unconsolidated affiliates	-13,561	-84,602	-68,102	-201,546
Interest expense	0	0	0	0
Other (expense) income, net	0	0	0	0
Earnings from continuing operations before income taxes	-13,561	-84,602	-68,102	-201,546
Income tax provision	0	0	0	0
(Loss) earnings from continuing operations	-13,561	-84,602	-68,102	-201,546
Loss from discontinued operations, net of tax	27	-4	40	-11
Net (loss) earnings	-13,534	-84,606	-68,062	-201,557
Net loss attributable to noncontrolling interests	0	0	0	0
Net earnings attributable to IAC shareholders	-13,534	-84,606	-68,062	-201,557
Comprehensive income attributable to IAC shareholders	-10,284	-79,044	-68,865	-179,829
IAC Consolidated	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	756,315	799,411	1,496,562	1,541,660
Operating costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	211,100	272,822	420,294	528,671
Selling and marketing expense	272,786	247,153	571,498	490,067
General and administrative expense	109,719	103,515	204,535	199,239
Product development expense	38,357	34,052	77,373	69,169
Depreciation	15,257	17,036	30,075	31,052
Amortization of intangibles	13,406	18,137	25,385	32,215
Total operating costs and expenses	660,625	692,715	1,329,160	1,350,413
Operating income	95,690	106,696	167,402	191,247
Equity in losses of unconsolidated affiliates	-6,850	-1,078	-8,785	-1,169
Interest expense	-14,046	-7,658	-28,110	-15,321
Other (expense) income, net	-62,900	-4	-62,923	1,654
Earnings from continuing operations before income taxes	11,894	97,956	67,584	176,411
Income tax provision	-29,889	-39,416	-51,274	-65,162
(Loss) earnings from continuing operations	-17,995	58,540	16,310	111,249
Loss from discontinued operations, net of tax	-868	-1,068	-1,682	-2,012
Net (loss) earnings	-18,863	57,472	14,628	109,237
Net loss attributable to noncontrolling interests	867	818	3,261	2,690
Net earnings attributable to IAC shareholders	-17,996	58,290	17,889	111,927
Comprehensive income attributable to IAC shareholders	($20,205)	$70,199	$21,029	$111,909

GUARANTOR_AND_NONGUARANTOR_FIN4

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details3) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	$148,771	$228,263
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-103,637	-36,913
Capital expenditures	-26,557	-47,819
Proceeds from maturities and sales of marketable debt securities	998	12,502
Proceeds from sales of long-term investments	2,803	310
Purchases of marketable debt securities	-78,380	0
Purchases of long-term investments	-14,701	-25,259
Other, net	-616	-1,443
Net cash used in investing activities attributable to continuing operations	-220,090	-98,622
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	0	-15,844
Purchase of treasury stock	0	-162,660
Dividends	-40,086	-38,880
Issuance of common stock, net of withholding taxes	-13,823	-868
Excess tax benefits from stock-based awards	32,889	23,547
Purchase of noncontrolling interest	-30,000	0
Funds returned from escrow for Meetic tender offer	12,354	0
Acquisition-related contingent consideration payment	-7,373	0
Other, net	-141	-3,634
Net cash used in financing activities attributable to continuing operations	-46,180	-198,339
Net Cash Provided by (Used in) Continuing Operations	-117,499	-68,698
Total cash (used in) provided by discontinued operations	-157	2,335
Effect of exchange rate changes on cash and cash equivalents	4,538	-4,889
Net increase (decrease) in cash and cash equivalents	-113,118	-71,252
Cash and cash equivalents at beginning of period	1,100,444	749,977
Cash and cash equivalents at end of period	987,326	678,725
IAC	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	-38,576	-32,997
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	0	0
Capital expenditures	-2,390	-719
Proceeds from maturities and sales of marketable debt securities	998	12,502
Proceeds from sales of long-term investments	0	0
Purchases of marketable debt securities	-78,380	'
Purchases of long-term investments	-3,000	-17,362
Other, net	0	-55
Net cash used in investing activities attributable to continuing operations	-82,772	-5,634
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	'	-15,844
Purchase of treasury stock	'	-162,660
Dividends	-40,086	-38,880
Issuance of common stock, net of withholding taxes	-13,823	-868
Excess tax benefits from stock-based awards	22,116	23,547
Purchase of noncontrolling interest	0	'
Funds returned from escrow for Meetic tender offer	0	'
Intercompany Financing Activites	104,410	144,320
Other, net	-383	-927
Net cash used in financing activities attributable to continuing operations	72,234	-51,312
Net Cash Provided by (Used in) Continuing Operations	-49,114	-89,943
Total cash (used in) provided by discontinued operations	-116	2,335
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	-49,230	-87,608
Cash and cash equivalents at beginning of period	782,022	501,075
Cash and cash equivalents at end of period	732,792	413,467
Guarantor Subsidiaries	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	193,388	260,013
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-88,462	-6,572
Capital expenditures	-16,477	-39,071
Proceeds from maturities and sales of marketable debt securities	0	0
Proceeds from sales of long-term investments	0	0
Purchases of marketable debt securities	0	'
Purchases of long-term investments	-6,761	0
Other, net	11	38
Net cash used in investing activities attributable to continuing operations	-111,689	-45,605
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	'	0
Purchase of treasury stock	'	'
Dividends	'	'
Issuance of common stock, net of withholding taxes	'	'
Excess tax benefits from stock-based awards	'	'
Purchase of noncontrolling interest	-30,000	'
Funds returned from escrow for Meetic tender offer	0	'
Intercompany Financing Activites	-51,723	-213,207
Other, net	'	-1,224
Net cash used in financing activities attributable to continuing operations	-81,723	-214,431
Net Cash Provided by (Used in) Continuing Operations	-24	-23
Total cash (used in) provided by discontinued operations	'	'
Effect of exchange rate changes on cash and cash equivalents	24	23
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Non-Guarantor Subsidiaries	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	-6,041	1,247
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-15,175	-30,341
Capital expenditures	-7,690	-8,029
Proceeds from maturities and sales of marketable debt securities	0	0
Proceeds from sales of long-term investments	2,803	310
Purchases of marketable debt securities	0	'
Purchases of long-term investments	-4,940	-7,897
Other, net	-627	-1,426
Net cash used in investing activities attributable to continuing operations	-25,629	-47,383
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	'	0
Purchase of treasury stock	'	'
Dividends	'	'
Issuance of common stock, net of withholding taxes	'	'
Excess tax benefits from stock-based awards	10,773	'
Purchase of noncontrolling interest	0	'
Funds returned from escrow for Meetic tender offer	12,354	'
Acquisition-related contingent consideration payment	-7,373	'
Intercompany Financing Activites	-52,687	68,887
Other, net	242	-1,483
Net cash used in financing activities attributable to continuing operations	-36,691	67,404
Net Cash Provided by (Used in) Continuing Operations	-68,361	21,268
Total cash (used in) provided by discontinued operations	-41	'
Effect of exchange rate changes on cash and cash equivalents	4,514	-4,912
Net increase (decrease) in cash and cash equivalents	-63,888	16,356
Cash and cash equivalents at beginning of period	318,422	248,902
Cash and cash equivalents at end of period	254,534	265,258
Total Eliminations	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	0	0
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	0	0
Capital expenditures	0	0
Proceeds from maturities and sales of marketable debt securities	0	0
Proceeds from sales of long-term investments	0	0
Purchases of marketable debt securities	0	'
Purchases of long-term investments	0	0
Other, net	0	0
Net cash used in investing activities attributable to continuing operations	0	0
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	'	0
Purchase of treasury stock	'	0
Dividends	0	0
Issuance of common stock, net of withholding taxes	0	0
Excess tax benefits from stock-based awards	0	0
Purchase of noncontrolling interest	0	'
Funds returned from escrow for Meetic tender offer	0	'
Intercompany Financing Activites	0	0
Other, net	0	0
Net cash used in financing activities attributable to continuing operations	0	0
Net Cash Provided by (Used in) Continuing Operations	0	0
Total cash (used in) provided by discontinued operations	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
IAC Consolidated	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	148,771	228,263
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-103,637	-36,913
Capital expenditures	-26,557	-47,819
Proceeds from maturities and sales of marketable debt securities	998	12,502
Proceeds from sales of long-term investments	2,803	310
Purchases of marketable debt securities	-78,380	'
Purchases of long-term investments	-14,701	-25,259
Other, net	-616	-1,443
Net cash used in investing activities attributable to continuing operations	-220,090	-98,622
Cash flows from financing activities attributable to continuing operations:	'	'
Principal payments on long-term debt	'	-15,844
Purchase of treasury stock	'	-162,660
Dividends	-40,086	-38,880
Issuance of common stock, net of withholding taxes	-13,823	-868
Excess tax benefits from stock-based awards	32,889	23,547
Purchase of noncontrolling interest	-30,000	'
Funds returned from escrow for Meetic tender offer	12,354	'
Acquisition-related contingent consideration payment	-7,373	'
Intercompany Financing Activites	0	0
Other, net	-141	-3,634
Net cash used in financing activities attributable to continuing operations	-46,180	-198,339
Net Cash Provided by (Used in) Continuing Operations	-117,499	-68,698
Total cash (used in) provided by discontinued operations	-157	2,335
Effect of exchange rate changes on cash and cash equivalents	4,538	-4,889
Net increase (decrease) in cash and cash equivalents	-113,118	-71,252
Cash and cash equivalents at beginning of period	1,100,444	749,977
Cash and cash equivalents at end of period	$987,326	$678,725