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1.020 -Exemption of Income from the Sale, Lease, or Transfer of Certain Patents

Item	Description	FY2008	FY2009	FY2010
1.020	Exemption of Income from the Sale, Lease, or Transfer of Certain Patents Incomes from the sale, lease or other transfer of approved patents for energy conservation, and income from property subject to such patents, are excluded from gross income for a period of five years. Origin: M.G.L. c. 62, S. 2(a)(2)(G) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.