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Note 2 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Expected provision for federal income taxes $ (136,000) $ (207,000)
State income taxes, net of federal benefit (24,000) (7,000)
Permanent items (249,000) 11,000
Research and development credit (23,000) (29,000)
Change in valuation allowance 440,000 51,000
Change in tax law allowing NOL carryback claim (217,000)
Prior year true-ups and other (1,000) 9,000
Income Tax Expense (Benefit), Total $ (210,000) $ (172,000)