General form of registration statement for all companies including face-amount certificate companies

INCOME TAXES (Details)

v3.21.4
INCOME TAXES (Details) - USD ($)
Sep. 30, 2021
Dec. 31, 2020
Deferred tax assets    
Net operating losses $ 2,634,433 $ 242,000
Depreciation and amortization 28,481 0
Research & development credit 54,571 0
Stock-based compensation 2,858,033 0
Accrued expenses 32,417 0
Other 336 0
Total 6,089,825 242,000
Valuation allowance (5,607,482) (242,000)
Net deferred tax asset (482,343) 0
Net Deferred tax liabilities $ 0 $ 0