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INCOME TAXES (Tables)
 12 Months Ended
Dec. 29, 2018
Income Taxes [Abstract]  
Deferred Income Tax (Assets) Liabilities
Deferred income tax (assets) liabilities relate to:

  
2018
  
2017
 
Property, plant and equipment
 
$
2,582,792
  
$
3,853,837
 
Intangible assets
  
4,710,052
   
2,620,791
 
Other
  
218,710
   
64,905
 
Foreign Withholding Tax
  
540,761
   
861,964
 
Total deferred income tax liabilities
  
8,052,315
   
7,401,497
 
         
Other postretirement benefits
  
(156,710
)
  
(235,510
)
Inventories
  
(1,133,427
)
  
(792,724
)
Allowance for doubtful accounts
  
(146,576
)
  
(97,570
)
Accrued compensation
  
(200,232
)
  
(83,829
)
Pensions
  
(6,127,538
)
  
(6,029,034
)
Foreign Tax Credit
  
(167,826
)
  
(449,578
)
Total deferred income tax assets
  
(7,932,309
)
  
(7,688,245
)
Net deferred income tax (assets) liabilities
 
$
120,006
  
$
(286,748
)
Income Before Income Taxes
Income before income taxes consists of:

  
2018
  
2017
 
Domestic
 
$
12,431,889
  
$
7,513,348
 
Foreign
  
5,158,440
   
3,941,594
 
  
$
17,590,329
  
$
11,454,942
 
Provision for Income Taxes
The provision for income taxes follows:

  
2018
  
2017
 
Current:
      
Federal
 
$
484,451
  
$
3,713,975
 
Foreign
  
753,521
   
1,084,353
 
State
  
347,199
   
319,439
 
Deferred:
        
Federal
  
815,858
   
(47,241
)
Foreign
  
153,726
   
1,301,972
 
State
  
529,637
   
(37,189
)
  
$
3,084,392
  
$
6,409,687
 
Reconciliation of Income Taxes Computed Using the U.S. Federal Statutory Rate to that Reflected in Operations
A reconciliation of income taxes computed using the U.S. federal statutory rate to that reflected in operations follows:

  
2018
  
2017
 
  
Amount
  
Percent
  
Amount
  
Percent
 
Income taxes using U.S. federal statutory rate
 
$
3,693,968
   
21
%
 
$
3,894,680
   
34
%
State income taxes, net of federal benefit
  
692,698
   
4
   
264,205
   
2
 
Impact on Foreign Repatriation Tax Reform
  
(83,479
)
  
(1
)
  
2,034,065
   
18
 
Impact of foreign subsidiaries on effective tax rate
  
(401,992
)
  
(2
)
  
(364,569
)
  
(3
)
Impact of New Tax Law
  
(507,847
)
  
(2
)
  
531,307
   
5
 
Impact of Research & Development tax credit
  
(216,675
)
  
(1
)
  
(60,630
)
  
(1
)
Impact of manufacturers deduction on effective tax rate
  
0
   
0
   
(123,554
)
  
(1
)
Other—net
  
(92,281
)
  
(1
)
  
234,183
   
2
 
   
3,084,392
   
18
%
  
6,409,687
   
56
%
Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:

  
2018
  
2017
 
       
Balance at beginning of year
 
$
299,734
  
$
251,839
 
Increases for positions taken during the current period
  
74,219
   
53,013
 
Decreases resulting from the expiration of the statute of limitations
  
(74,231
)
  
(5,118
)
Balance at end of year
 
$
299,722
  
$
299,734