INCOME TAXES (Tables)

9 Months Ended

Nov. 30, 2012

INCOME TAXES

Schedule of actual provision for income tax that differs from the amounts computed by applying the U.S. federal income tax rate to the pretax loss

	Three Months Ended November 30,
	2012			2011
Expected income tax benefit	$	(520,112	)	$	(625,594	)
Effect of expenses deducted directly by Dr. Burzynski	520,112			625,594
Nondeductible expenses and other adjustments	19,231			6,018
Change in valuation allowance	(19,231		)	(6,018		)
State tax	—			—
Income tax expense	$	—		$	—

	Nine Months Ended November 30,
	2012			2011
Expected income tax benefit	$	(1,701,340	)	$	(1,742,807	)
Effect of expenses deducted directly by Dr. Burzynski	1,701,340			1,742,807
Nondeductible expenses and other adjustments	69,202			(7,955		)
Change in valuation allowance	(69,202		)	7,955
State tax	—			—
Income tax expense	$	—		$	—