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Judge Probes IRS Expert On Method For Eaton's Credit Rating

By Molly Moses ( December 10, 2025, 8:48 PM EST) -- A U.S. Tax Court judge asked an IRS expert Wednesday about his calculation of a standalone credit rating for Eaton's U.S. group in 2012, when it acquired an Irish entity and inverted, noting that the expert, unlike ratings agency Standard & Poor's, factored in Eaton's debt to the Irish parent....

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