IRS likely to increase debt vs equity analysis after “harsh” General Electric ruling Joe Dalton February 03 2012 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The imposition of harsh penalties against General Electric (GE) provides a stark warning to companies using tax shelters in the US. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login