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

Item	Description	FY2010	FY2011	FY2012
2.002	Exemption of Income from the Sale, Lease or Transfer of Certain Patents Income from the sale, lease or other transfer of approved patents for energy conservation, and royalties and income from the sale, lease or other transfer of property subject to such patents are excluded from gross income for a period of five years. Origin: M.G.L. c. 63, IRC, S. 30(5)(a) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

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.