Definition of inversion
1 : a reversal of position, order, form, or relationship: such asa (1) : a change in normal word order; especially : the placement of a verb before its subject (2) : the process or result of changing or reversing the relative positions of the notes of a musical interval, chord, or phraseb : the condition of being turned inward or inside outc : a breaking off of a chromosome section and its subsequent reattachment in inverted position; also : a chromosomal section that has undergone this process
2 : the act or process of inverting
3a : a change in the order of the terms of a mathematical proportion effected by inverting each ratiob : the operation of forming the inverse of a magnitude, a function, an operation, or an element
4a : the conversion of dextrorotatory sucrose into a levorotatory mixture of glucose and fructoseb : a change from one stereochemical figuration at a chiral center in a usually organic molecule to the opposite configuration that is brought about by a reaction in which a substitution of one group is made for a different group
5 : homosexuality
6 : an increase of temperature with height through a layer of air
Examples of inversion in a Sentence
an inversion of the roles of parent and child
Inversion of the two words changes the meaning of the sentence.
Recent Examples of inversion from the Web
The Rollin' Thunder will likely give thrill-seekers enough dips, corkscrews, inversions and accelerations to satisfy first-time visitors to the shiny new Park at OWA in Foley.
The Air Force contended during the hot, humid weather, layers of cold air were sandwiched between layers of warm air — called temperature inversion.
Also that year, the company underwent a tax inversion, moving its headquarters from the US to the Netherlands, to further slash its tax rate.
The Incredible Hulk scored big for its thrills: a fast launch followed immediately by a zero-g roll — the track twists 360 degrees — and seven inversions.
This change helps to make the inversion — or lid — shallower or eliminate the marine layer altogether.
Tax inversions, which were already on the decline, could also go down further.
The phenomenon is called a total temperature inversion.
Inversions in the San Joaquin Valley in southern California and in the Wasatch Ridge in Utah worsened bad air days in both states.
These example sentences are selected automatically from various online news sources to reflect current usage of the word 'inversion.' Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Send us feedback.
First Known Use of inversion
Financial Definition of INVERSION
What It Is
Corporate inversion is practice by U.S.-based companies of exchanging their registration with a subsidiary outside the U.S. in order to pay lower taxes.
How It Works
Many large companies in the U.S. have smaller subsidiary companies located outside of the country. Called "offshore subsidiaries," these smaller companies are registered and taxable in the country in which they are located. Since the tax burden for some wholly-owned foreign companies can be significantly lower under these circumstances, the U.S.-based parent company may engage in corporate inversion, swapping registrations with its offshore subsidiary so it is taxed at a lower rate.
For example, if U.S.-based Company XYZ owns Subsidiary ABC, located in the Caribbean, and ABC is taxed at a lower rate, XYZ may use corporate inversion to switch its U.S. registration with the Caribbean subsidiary in order to lower its overall tax burden.
Why It Matters
Corporate inversion, while a legitimate tax strategy, has serious implications for the revenue collected by the Internal Revenue Service (IRS). With the growing popularity of corporate inversion in recent years, the IRS has made an effort to impose penalties and other deterrents upon companies that engage in this practice.
INVERSION Defined for English Language Learners
Definition of inversion for English Language Learners
: a change in the position, order, or relationship of things so that they are the opposite of what they had been
weather : a condition in which air close to the ground is cooler than the air above it
Medical Definition of inversion
1: a reversal of position, order, form, or relationship: asa: a dislocation of a bodily structure in which it is turned partially or wholly inside out inversion of the uterusb: the condition (as of the foot) of being turned or rotated inward—compare eversion 2c: retroflexiond: a breaking off of a chromosome section and its subsequent reattachment in inverted position; also : a chromosomal section that has undergone this process
2a: the conversion of dextrorotatory sucrose into a levorotatory mixture of glucose and fructoseb: a change from one stereochemical figuration at a chiral center in a usually organic molecule to the opposite configuration that is brought about by a reaction in which a substitution of one group is made for a different group
Legal Definition of inversion
: a corporate reorganization in which a U.S. corporation buys or merges with a foreign corporation and is restructured as a subsidiary of the newly created multinational company in order to establish a domicile in a foreign country with lower corporate taxes —called also corporate inversion, tax inversion
Seen and Heard
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