The 2005 Form 6765 has been revised to show that only 20% (instead of
100%) of the energy research consortia expense is included in the alternative
incremental credit. Under Section B—Alternative Incremental Credit,
the following changes are made:
Line 21 is changed to line 21a
Line 21b is added to show the sum of lines 18 and 21a.
The line 22 text is changed to incorporate line 21b.
The reference to line 18 in the line 40 text is deleted.
A corrected version of 2005 Form 6765, Credit for Increasing
Research Activities, is now available for download at http://www.irs.gov/pub/irs-pdf/f6765.pdf
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.