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

Note 8 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation 1 (Details)

v3.24.4
Note 8 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation 1 (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Federal income tax rate 21.00% 21.00%
State tax, net of federal benefit 4.00% (3.90%)
Permanent items 0.30% (1.00%)
Other 0.10% 0.00%
Change in valuation allowance (25.40%) (16.30%)
Effective income tax rate 0.00% 3.60%
Pieris Pharmaceuticals, Inc. [Member]    
Federal income tax rate 21.00% 21.00%
Foreign rate differential 0.70% 5.00%
State tax, net of federal benefit 3.80% 2.00%
Share-based awards compensation, tax rate (2.10%) (2.20%)
Permanent items (2.10%) 0.30%
Other (1.00%) 1.00%
Release of uncertain tax position 22.70% 0.00%
Credits 0.80% 1.20%
Change in valuation allowance (43.80%) (28.30%)
Effective income tax rate 0.00% 0.00%