Thank you!
I am not just taking the credit for tax paid in another country. I need the treaty to change the otherwise applicable income sourcing rules. Without the treaty, I don't have any foreign source income, and I cannot take the credit. Under the treaty, an item of gross income derived by a resident of the United States that may be taxed in the other Contracting State shall be deemed to be income from sources in the other Contracting State. With this treaty's re-sourcing rule, I now have foreign source income against which I can take the credit.
