v3.26.1
Income taxes
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Income taxes

 

7 Income taxes

 

The components of the Company’s provision for federal income tax for the periods ended June 30, 2026 and December 31, 2025 consist  of the following:

Schedule of provision for income taxes        
  

June 30,

2026

  

December 31,

2025

 
Federal income tax benefit attributable to:          
Current operations  $132,962   $128,012 
Less: valuation allowance   (132,962)   (128,012)
Net provision for federal income taxes  $–   $– 

 

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

         
Schedule of deferred tax assets 

June 30,

2026

  

December 31,

2025

 
Deferred tax asset attributable to:          
Net operating loss carryover  $27,922   $26,883 
Less: valuation allowance   (27,922)   (26,883)
Net deferred tax asset  $–   $– 

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $132,962 as of June 30, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.