www.taxcontroversy360.com/2023/10/court-rules-taxpayer-can-offset-foreign-tax-credits-with-niit-liability-under-tax-treaty/
ecf.cofc.uscourts.gov/cgi-bin/show_public_doc?2020cv0935-66-0
Home » Double Tax Treaty » US: Court holds expat US Citizens can offset French Tax against NIIT Liabilities