XML 30 R19.htm IDEA: XBRL DOCUMENT v3.24.2
INCOME TAXES - Income Tax Expenses and Deferred Tax Assets (Details) - USD ($)
3 Months Ended
May 31, 2024
May 31, 2023
Income Taxes    
U.S. federal income tax rate (as a percent) 21.00% 21.00%
Actual income tax benefit    
Expected expense (benefit) $ (77,980) $ (60,355)
Taxed directly to Dr. Burzynski 77,980 60,355
Nondeductible expenses and other adjustments (21,576) 11,926
Change in valuation allowance 21,576 (11,926)
Provision for income tax 0 $ 0
Deferred tax assets:    
Valuation allowance 185,807  
Net deferred tax assets 0  
Historical earnings $ 0  
IRS    
Income Taxes    
Period after filing income tax returns subject to examination 3 years