1040 USA client has $100k 1099-div taxed in Swiss currency at 35% gross. After some recovery net Swiss

tax is 15%.  Can i use the gross Swiss 35% to use the HTKO definition to go from the Passive Cat. to General Cat.?  This gives a better Line 19 (FTC 1116 form) percentage for getting FTC (44% vs 15%).

I appreciate some feedback.  I read all the IRS instruction.  

Charles L

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