INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 2013

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 August 31,
	2013			2012
Expected income tax benefit	$	(376,214	)	$	(610,019	)
Effect of expenses deducted directly by Dr. Burzynski	376,214			610,019
Nondeductible expenses and other adjustments	14,464			75,953
Change in valuation allowance	(14,464		)	(75,953		)
State tax	—			—
Income tax expense	$	—		$	—

	Six Months Ended August 31,
	2013			2012
Expected income tax benefit	$	(837,609	)	$	(1,181,228	)
Effect of expenses deducted directly by Dr. Burzynski	837,609			1,181,228
Nondeductible expenses and other adjustments	31,017			49,971
Change in valuation allowance	(31,017		)	(49,971		)
State tax	—			—
Income tax expense	$	—		$	—