INCOME TAXES (Details) - USD ($)	3 Months Ended
May 31, 2022	May 31, 2021
Income Taxes
U.S. federal income tax rate (as a percent)	21.00%	21.00%
Actual income tax benefit
Expected expense (benefit)	$ (48,665)	$ (66,419)
Taxes directly to Dr. Burzynski	48,665	66,419
Nondeductible expenses and other adjustments	8,376	3,232
Change in valuation allowance	(8,376)	$ (3,232)
Deferred tax assets:
Net deferred tax asset	0
Valuation allowance	167,078
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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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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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 increase (decrease) in the valuation allowance for deferred tax assets.

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Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operations attributable to deduction. Includes, but is not limited to, dividend deduction, deduction for dividend paid to employee stock ownership plan (ESOP), 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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