| TAX EXPENDITURE | FY2008 | FY2009 | FY2010 |
|---|---|---|---|
| Exclusions from Gross Income | 74.9 | 73.1 | 70.7 |
| item | description | amount |
|---|---|---|
| Exclusions from Gross Income | 70.7 | |
| 2.001 | Small Business Corporations | 70.7 |
| 2.002 | Exemption of Income from the Sale, Lease or Transfer of Certain Patents | N.A. |
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| M.G.L. | Massachusetts General Laws |
| U.S.C | United States Code |
| ESTIMATES | All estimates are in $ millions. |