Income Taxes (Details Narrative) (10-K) - USD ($) |
3 Months Ended | 6 Months Ended | 12 Months Ended | |||||
|---|---|---|---|---|---|---|---|---|
Jun. 30, 2020 |
Jun. 30, 2019 |
Jun. 30, 2020 |
Jun. 30, 2019 |
Dec. 31, 2019 |
Dec. 31, 2018 |
Dec. 31, 2017 |
Mar. 19, 2018 |
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| Deferred tax liability | $ 3,037,147 | |||||||
| Intangible assets, financial reporting basis | 11,038,929 | |||||||
| Intangible assets, tax basis | $ 1,782 | |||||||
| Net operating loss before income tax benefit | $ (821,249) | $ (1,139,680) | $ (1,823,714) | $ (2,020,811) | $ (3,960,592) | $ (4,667,848) | ||
| Income tax benefit | $ (87,835) | $ (170,602) | $ (215,964) | $ (300,901) | $ (602,716) | (902,801) | $ 259,049 | |
| Income tax effected rate amount | $ 71,284 | |||||||
| Net operating loss carryforward term | P20Y | |||||||
| Net operating loss carryforward, expiration date | 2037 | |||||||
| Federal net operating loss carryforward | $ 854,196 | 559,817 | ||||||
| Change in valuation of allowance | 668,584 | 329,755 | ||||||
| Deferred tax asset, start-up expenditures | 2,909,715 | 1,703,904 | ||||||
| Deferred tax asset, loss carryforwards | 4,067,602 | 2,665,796 | ||||||
| Deferred tax asset, start-up expenditures, tax effected | 800,681 | 468,872 | ||||||
| Deferred tax asset, loss carryforwards, tax effected | 1,119,302 | $ 733,560 | ||||||
| Tax Cuts and Jobs Act [Member] | ||||||||
| Income tax description | On December 22, 2017, the Tax Cuts and Jobs Act of 2017 ("TCJA") was signed into law. Among its provisions, the TCJA reduces the statutory U.S. Corporate income tax rate from 34% to 21% effective January 1, 2018. | |||||||
| Federal [Member] | ||||||||
| Net operating loss carryforward | 1,400,000 | $ 2,400,000 | ||||||
| Federal net operating loss carryforward | 4,100,000 | 2,700,000 | ||||||
| Deferred tax loss carryforward | 6,977,317 | 4,369,700 | ||||||
| Orphan Drug [Member] | ||||||||
| Income tax benefit | 283,189 | |||||||
| Deferred tax loss carryforward | 283,189 | |||||||
| General and Administrative [Member] | ||||||||
| Income tax benefit | 1,205,811 | 1,356,840 | ||||||
| Income tax effected rate amount | $ 331,809 | $ 373,368 | ||||||
| X | ||||||||||
- Definition Deferred tax asset, loss carryforwards, tax effected. No definition available.
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- Definition Deferred tax asset, start-up expenditures, tax effected. No definition available.
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- Definition Net operating loss carryforward, expiration date. No definition available.
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- Definition Net operating loss carryforward term. No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible capital loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible general business tax credit carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from financing arrangements. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from tax deferred revenue or income classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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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 The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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