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Corporations Claiming Section A - Regular Credit on Form 6765 [1]:%15 Enter smaller of lines 13 or 14 &Returns Subject to 50% Limitation [2],h[2] Returns "subject to 50% limitation" apply to those companies in which line 14 is less than line 13.�[3] Lines 9, 13, and 14 do not equal the sum of their components as shown in this table, because some corporations only reported these total lines.,13 Excess base limitation (Ln9 - Ln12) [3]-14 50% limitation for research expenses [3]&11 Average annual gross receipts [4]�[4] Line 11, 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.17 Regular credit [5]?38 Current-year credit for increasing research activities [5]f[5] Lines 17 and 38 include credit amounts of which some corporations did not provide component data.Various services [6] �[6] "Various services" includes educational services; health care and social assistance; arts, entertainment, and recreation; accommodation and food services; and other services.�d - Amounts have been deleted to avoid disclosure of information for certain companies. 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