UPDATE 1-Allergan profit rises, helped by Botox migraine use

Feb 5 (Reuters) - Allergan Inc, maker of the Botox anti-wrinkle treatment, said its fourth quarter earnings rose, helped by sales of Botox for the recently approved use of treating migraine headaches.

The company on Tuesday said it earned $324 million, or $1.06 per share, in the fourth quarter. That compared with $280 million, or 90 cents per share, in the year-earlier period.

Excluding special items, Allergan said it earned $1.15 per share in the fourth quarter. Analysts, on average, had expected $1.18 per share.

The company said fourth-quarter earnings excluded a research and development tax credit of 6 cents per share, which it will book instead in the first quarter of the year. It was not immediately clear whether fourth-quarter and full-year 2013 Wall Street forecasts had included the tax benefit.

Global company sales rose 7.4 percent to $1.48 billion, in line with Wall Street expectations.

For 2013, Allergan said it expects earnings of $4.75 per share to $4.83 per share, excluding items.