INCOME TAXES (Details) - USD ($) |
10 Months Ended | 12 Months Ended |
|---|---|---|
Dec. 31, 2020 |
Dec. 31, 2021 |
|
| Income Tax Disclosure [Abstract] | ||
| Expected federal income tax benefit at statutory rate | $ 288,600 | $ 8,426,269 |
| State income taxes (net of federal benefit) | 0 | 0 |
| Nondeductible expenses | (46,600) | (224,189) |
| Research and development credit | 0 | 537,705 |
| Return to provision true up | 0 | (94,707) |
| Change in valuation allowance | (242,000) | (8,834,492) |
| Income tax benefit | $ 0 | $ 0 |
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- References No definition available.
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- References No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax settlement. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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