F6 F7 Mark for follow up Question 59 of 75. What criterion is used to determine the date when foreign taxes accrue for purposes of the foreign tax credit? O U.S. tax law. Tax laws of the foreign country or U.S. possession. Tax treaty between the U.S. and the foreign country. Totalization agreement between the U.S. and the foreign country. Mark for follow up Back Save / Return Later Summary Next