Income Taxes: (Tables)

12 Months Ended

Feb. 29, 2024

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

	2024		2023
Expected expense (benefit)	$	(280,441)	$	(192,421)
Taxed directly to Dr. Burzynski		280,441		192,421
Nondeductible expenses and other adjustments		(2,394)		3,136
Change in valuation allowance		2,394		(3,136)
State taxes		—		—
Provision for income tax	$	—	$	—

Schedule of components of the Company's deferred income tax assets

	2024		2023
Deferred tax assets:
Net operating loss carryforwards	$	121,628	$	119,234
Alternative minimum tax credit carryforwards		42,603		42,603
Total deferred tax assets		164,231		161,837
Less valuation allowance		(164,231)		(161,837)
Net deferred tax assets	$	—	$	—

Schedule of expiration of net operating loss carryforwards

2024	$	—
2025	$	—
2026	$	44,638
2027	$	31,220
2028	$	7,737
2029	$	31,868
2030	$	—
2031	$	—
2032	$	—
2033	$	207,097
2034	$	76,643
2035	$	—
2036	$	—
2037	$	—
2038	$	74,699
Indef	$	105,277