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INCOME TAXES (Tables)
 12 Months Ended
Dec. 28, 2019
Income Taxes [Abstract]  
Deferred Income Tax (Assets) Liabilities
Deferred income tax (assets) liabilities relate to:

  
2019
  
2018
 
Property, plant and equipment
 
$
4,638,141
  
$
2,582,792
 
Right of Use Asset
  
2,933,189
   
--
 
Intangible assets
  
9,236,711
   
4,710,052
 
Other
  
380,336
   
218,710
 
Foreign Withholding Tax
  
315,747
   
540,761
 
Total deferred income tax liabilities
  
17,504,124
   
8,052,315
 
         
Other postretirement benefits
  
(239,348
)
  
(156,710
)
Inventories
  
(1,422,472
)
  
(1,133,427
)
Allowance for doubtful accounts
  
(123,172
)
  
(146,576
)
Accrued compensation
  
(311,125
)
  
(200,232
)
Lease Obligation
  
(2,933,189
)
  
--
 
Pensions
  
(6,804,275
)
  
(6,127,538
)
Foreign Tax Credit
  
(400,078
)
  
(167,826
)
Total deferred income tax assets
  
(12,233,659
)
  
(7,932,309
)
Net deferred income tax (assets) liabilities
 
$
5,270,465
  
$
120,006
 
Income Before Income Taxes
Income before income taxes consists of:

  
2019
  
2018
 
Domestic
 
$
12,537,168
  
$
12,431,889
 
Foreign
  
3,668,803
   
5,158,440
 
  
$
16,205,971
  
$
17,590,329
 
Provision for Income Taxes
The provision for income taxes follows:

  
2019
  
2018
 
Current:
      
Federal
 
$
2,783,481
  
$
484,451
 
Foreign
  
1,001,270
   
753,521
 
State
  
489,921
   
347,199
 
Deferred:
        
Federal
  
(756,206
)
  
815,858
 
Foreign
  
(225,014
)
  
153,726
 
State
  
(353,623
)
  
529,637
 
  
$
2,939,829
  
$
3,084,392
 
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:

  
2019
  
2018
 
  
Amount
  
Percent
  
Amount
  
Percent
 
Income taxes using U.S. federal statutory rate
 
$
3,403,254
   
21
%
 
$
3,693,968
   
21
%
State income taxes, net of federal benefit
  
117,276
   
1
   
692,698
   
4
 
Impact on Foreign Repatriation Tax Reform
  
--
   
0
   
(83,479
)
  
(1
)
Impact of foreign subsidiaries on effective tax rate
  
(239,823
)
  
(2
)
  
(401,992
)
  
(2
)
Impact of New Tax Law
  
--
   
0
   
(507,847
)
  
(2
)
Impact of Research & Development tax credit
  
(411,090
)
  
(3
)
  
(216,675
)
  
(1
)
Impact of manufacturers deduction on effective tax rate
  
0
   
0
   
0
   
0
 
Other—net
  
70,212
   
1
   
(92,281
)
  
(1
)
   
2,939,829
   
18
%
  
3,084,392
   
18
%
Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:

  
2019
  
2018
 
       
Balance at beginning of year
 
$
299,722
  
$
299,734
 
Increases for positions taken during the current period
  
137,927
   
0
 
Increases for positions taken during the prior period
  
2,039,117
   
74,219
 
Decreases resulting from the expiration of the statute of limitations
  
(69,384
)
  
(74,231
)
Balance at end of year
 
$
2,407,382
  
$
299,722