INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 2023

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,
	2023		2022
Expected expense (benefit)	$	(52,942)	$	(45,343)
Taxed directly to Dr. Burzynski		52,942		45,343
Nondeductible expenses and other adjustments		(13,869)		(5,259)
Change in valuation allowance		13,869		5,259
State taxes		—		—
Provision for income tax	$	—	$	—

	Six Months Ended August 31,
	2023		2022
Expected expense (benefit)	$	(113,297)	$	(94,008)
Taxed directly to Dr. Burzynski		113,297		94,008
Nondeductible expenses and other adjustments		(1,943)		3,117
Change in valuation allowance		1,943		(3,117)
State taxes		—		—
Provision for income tax	$	—	$	—