Note 11 - Income Tax (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Components of net deferred income tax assets

	December 31,
	2020			2019
Deferred tax assets:
Federal net operating loss carryforward		39,340,000			36,803,000
Stock based compensation and other items		4,779,000			-
Intellectual property		58,504,000			58,504,000
Accrued expense		-			1,262,000
Patent amortization		4,000			4,000
Deferred tax assets before valuation		102,627,000			96,573,000
Valuation allowance		(102,627,000	)		(96,573,000	)
Net deferred income tax assets		-			-

Reconciliation of the federal statutory income tax rate

	December 31, 2020			December 31, 2019
Federal statutory income tax rate		21	%		21	%
State tax, net of federal benefit		7	%		7	%
Change in valuation allowance on net operating loss carry-forwards		(28	%)		(28	%)
Effective income tax rate		0	%		0	%