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Instructions for Form 6765

(Rev. December 2025)

Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities · 2026-10-03 edition · updated 2026-10-04 · United States

Credit for Increasing Research Activities (For use with the January 2025 revision of Form 6765)

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions

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▸Contents — Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities

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