Income Taxes: (Tables)

12 Months Ended

Feb. 28, 2025

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

	2025		2024
Expected expense (benefit)	$	(291,103)	$	(280,441)
Taxed directly to Dr. Burzynski		291,103		280,441
Nondeductible expenses and other adjustments		3,468		2,394
Change in valuation allowance		(3,468)		(2,394)
State taxes		—		—
Provision for income tax	$	—	$	—

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

	2025		2024
Deferred tax assets:
Net operating loss carryforwards	$	125,096	$	121,628
Alternative minimum tax credit carryforwards		42,603		42,603
Total deferred tax assets		167,699		164,231
Less valuation allowance		(167,699)		(164,231)
Net deferred tax assets	$	—	$	—

Schedule of expiration of net operating loss carryforwards

The NOL carryforwards expire as of February 28 or 29 of the following years:

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	$	121,791