Federal housing law
Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 19 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 6765
Overview▸(Rev. December 2025)
Overview- Future Developments
- What’s New
- Reminders
▸Specific Instructions
Overview- Item A—Section 280C Election
- Item B—Controlled Group/Common Control
- Section A—Regular Credit
- Section B—Alternative Simplified Credit (ASC)
- Section C—Current Year Credit
- Section D—Qualified Small Business Payroll Tax Election and Payroll Tax Credit
- Section E—Other Information
- Section F—Qualified Research Expenses Summary
- Section G—Business Component Information
- Research Credit Claims on Amended Returns