INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 2018

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,
	2018		2017
Expected income tax benefit	$	(94,431)	$	(144,753)
Effect of expenses deducted directly by Dr. Burzynski		94,431		144,753
Nondeductible expenses and other adjustments		6,474		13,327
Change in valuation allowance		(6,474)		(13,327)
State tax		—		—
Income tax expense	$	—	$	—

	Six Months Ended August 31,
	2018		2017
Expected income tax benefit	$	(180,442)	$	(301,566)
Effect of expenses deducted directly by Dr. Burzynski		180,442		301,566
Nondeductible expenses and other adjustments		12,530		32,321
Change in valuation allowance		(12,530)		(32,321)
State tax		—		—
Income tax expense	$	—	$	—