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Corporations Claiming a Credit for Increasing Research Activities on Form 6765 [1]4Number of Returns claiming a Credit on Form 6765 [2]Section A-Regular Credit. [6]48 Total Qualified Research Expenses (sum 4-7) [3]&10 Average annual gross receipts [4]16 Regular Credit [5]-Section B-Alternative Incremental Credit. [6]625 Total Qualified Research Expenses (sum 21-24) [3]&26 Average annual gross receipts [4]'39 Alternative incremental credit [5]?41 Current year credit for Increasing Research Activities [2]c Estimate should be used with caution because of the small number of returns on which it was based.\[1] Includes returns of active corporations, other than Forms 1120S, 1120-REIT, and 1120-RIC}[2] Number of credit claimants and Line 41 amount both include corporations that only reported data on Line(s) 40 and/or 41.�[3] Lines 8 and 25 do not equal the sum of their respective components as shown in this table, because some corporations only reported these total lines.�[4] Lines 10 and 26 "Average annual gross receipts" is defined as the average annual gross receipts for the 4 tax years preceding the tax year for which the credit is being determined.g[5] Lines 16 and 39 include credit amounts for which some corporations did not provide component data.[6] Component data for each section also 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