INCOME TAXES (Tables)

6 Months Ended

Aug. 31, 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

	Three Months Ended August 31,
	2024		2023
Expected expense (benefit)	$	(77,666)	$	(52,942)
Taxed directly to Dr. Burzynski		77,666		52,942
Nondeductible expenses and other adjustments		(8,449)		(13,869)
Change in valuation allowance		8,449		13,869
State taxes		—		—
Provision for income tax	$	—	$	—

	Six Months Ended August 31,
	2024		2023
Expected expense (benefit)	$	(155,646)	$	(113,297)
Taxed directly to Dr. Burzynski		155,646		113,297
Nondeductible expenses and other adjustments		13,127		(1,943)
Change in valuation allowance		(13,127)		1,943
State taxes		—		—
Provision for income tax	$	—	$	—