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INCOME TAXES - Income Tax Expenses and Deferred Tax Assets (Details) - USD ($)
3 Months Ended 6 Months Ended
Aug. 31, 2024
May 31, 2024
Aug. 31, 2023
May 31, 2023
Aug. 31, 2024
Aug. 31, 2023
Income Taxes            
U.S. federal income tax rate (as a percent)   21.00%   21.00% 21.00% 21.00%
Actual income tax benefit            
Expected expense (benefit) $ (77,666)   $ (52,942)   $ (155,646) $ (113,297)
Taxed directly to Dr. Burzynski 77,666   52,942   155,646 113,297
Nondeductible expenses and other adjustments (8,449)   (13,869)   13,127 (1,943)
Change in valuation allowance 8,449   13,869   (13,127) $ 1,943
Provision for income tax 0   $ 0      
Deferred tax assets:            
Valuation allowance 177,358       177,358  
Net deferred tax assets $ 0       0  
Historical earnings         $ 0  
IRS            
Income Taxes            
Period after filing income tax returns subject to examination   3 years