INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 2015

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,
	2015			2014
Expected income tax benefit	$	(173,502	)	$	(247,075	)
Effect of expenses deducted directly by Dr. Burzynski	173,502			247,075
Nondeductible expenses and other adjustments	(308		)	(191		)
Change in valuation allowance	308			191
State tax	—			—
Income tax expense	$	—		$	—

	Six Months Ended August 31,
	2015			2014
Expected income tax benefit	$	(385,841	)	$	(532,977	)
Effect of expenses deducted directly by Dr. Burzynski	385,841			532,977
Nondeductible expenses and other adjustments	(2,865		)	(7,128		)
Change in valuation allowance	2,865			7,128
State tax	—			—
Income tax expense	$	—		$	—