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

8. Income Taxes (Details - Deferred Tax Assets)

v3.19.2
8. Income Taxes (Details - Deferred Tax Assets) - USD ($)
Mar. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Deferred tax assets:      
U.S. federal net operating loss carryforwards   $ 3,184,691 $ 2,606,017
IPR&D   6,108,078 6,776,473
Share-based compensation   1,859,357 1,527,615
Enhanced research and development tax credits   1,109,026 1,060,200
U.S. state net operating loss carryforwards   1,298,745 1,057,856
Accrued expenses   59,979 198,067
Depreciation   3,283 1,948
Other   0 0
Total deferred tax assets before valuation allowance   23,484,898 22,764,939
Valuation allowance for deferred tax assets $ (23,800,000) (23,484,898) (22,764,939)
Deferred tax liability:      
Indefinite-lived intangible asset   (2,918,518) (2,918,518)
Debt discount   0 0
Total deferred tax liabilities   (2,918,518) (2,918,518)
Net deferred tax assets and liabilities $ (2,900,000) (2,918,518) (2,918,518)
UNITED KINGDOM [Member]      
Deferred tax assets:      
Foreign net operating loss carryforwards   8,039,343 7,641,719
Foreign capital loss carryforwards   1,298,303 1,378,643
GERMANY [Member]      
Deferred tax assets:      
Foreign net operating loss carryforwards   $ 524,093 $ 516,401