What criteria is used to determine the date when foreign taxes are accrued for purposes of the

Fantastic news! We've Found the answer you've been seeking!

Question:

What criteria is used to determine the date when foreign taxes are accrued for purposes of the foreign tax credit?
a) U.S. tax law.
b) Tax laws of the foreign country or U.S. Possession.
c) Tax treaty between the U.S. and the foreign country.
d) Totalization agreement between the U.S. and the foreign country.