I totally agree, so maybe I am misunderstanding that sentence. It’s contained within this section below, does that change anything in your opinion?:
Taxes All Credited or All Deducted
In a given year, you must either claim a credit for all foreign taxes that qualify for the credit or claim a deduction for all of them. This rule is applied with the carryback and carryover procedure, as follows.
You cannot claim a credit carryback or carryover from a year in which you deducted qualified foreign taxes.
You cannot deduct unused foreign taxes in any year to which you carry them, even if you deduct qualified foreign taxes actually paid in that year.
You cannot claim a credit for unused foreign taxes in a year to which you carry them unless you also claim a credit for foreign taxes actually paid or accrued in that year.
