INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 2020

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,
	2020		2019
Expected income tax benefit	$	(68,993)	$	(86,146)
Effect of expenses deducted directly by Dr. Burzynski		68,993		86,146
Nondeductible expenses and other adjustments		(9,214)		(3,688)
Change in valuation allowance		9,214		3,688
State tax		—		—
Income tax expense	$	—	$	—

	Six Months Ended August 31,
	2020		2019
Expected income tax benefit	$	(165,167)	$	(184,492)
Effect of expenses deducted directly by Dr. Burzynski		165,167		184,492
Nondeductible expenses and other adjustments		10,248		(879)
Change in valuation allowance		(10,248)		879
State tax		—		—
Income tax expense	$	—	$	—