INCOME TAXES (Details) - USD ($)	3 Months Ended
May 31, 2019	May 31, 2018
Income Taxes
U.S. federal income tax rate (as a percent)	21.00%	21.00%
Actual income tax benefit
Expected income tax benefit	$ (98,346)	$ (86,011)
Effect of expenses deducted directly by Dr. Burzynski	98,346	86,011
Nondeductible expenses and other adjustments	2,809	6,056
Change in valuation allowance	(2,809)	$ (6,056)
Deferred tax assets:
Net deferred tax asset	0
Valuation allowance	200,960
Historical earnings	$ 0
IRS
Income Taxes
Period after filing income tax returns subject to examination	3 years

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deductions. Including, but not limited to, extraterritorial income exclusion deduction, qualified production activity deduction, dividend deduction, deduction for dividend paid to employee stock ownership plan, Medicare prescription drug benefit subsidy deduction, and other deductions.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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