inversion

noun
in·​ver·​sion | \ in-ˈvər-zhən , -shən\
plural inversions

Definition of inversion

1 : a reversal of position, order, form, or relationship: such as
a(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 phrase
b : the condition of being turned inward or inside out
c : 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 ratio
b : 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 fructose
b : 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 : an increase of temperature with height through a layer of air
6 : a corporate reorganization in which a U.S. corporation merges with or acquires a foreign corporation and restructures the U.S. corporation as a subsidiary of the newly created multinational company for the purpose of establishing a domicile in a foreign country and taking advantage of the country's corporate tax structure U.S. businesses are buying foreign companies in countries with lower tax rates so they can switch their legal home and cut their tax bills. The process, known as inversion, is the hottest trend in mergers and acquisitions, driving some of the biggest takeovers this year.— Tom Fairless and Shayndi Raice
7 dated : homosexuality also : identification with the gender role of the opposite sex

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 on the Web

Cory Mottice of the National Weather Service told the Associated Press that this natural phenomenon is rare, happening just once every few years, although a similar cloud inversion also happened last year. Country Living, "This Rare Weather Phenomenon Turned the Grand Canyon Into a Stunning Sea of Clouds," 12 Dec. 2014 Rather than identifying some companies that were doing what were called tax inversions and shaming them. Eric Johnson, Recode, "American capitalism broke in the 1980s. Can it be fixed?," 7 Nov. 2018 An inversion of that history, in which Americans practice aikido or grow fluent in Japanese social customs in order to get by, is fascinating to watch the show parse. Karen Han, Vox, "The Man in the High Castle season 3 has too many characters, too little time," 6 Oct. 2018 Right now the world’s tallest roller coaster is in development, the world’s fastest hybrid coaster is in its maiden season, and the coaster with the most inversions in the country debuts next year. Matt Blitz, Popular Mechanics, "From Death Traps to Disneyland: The 600-Year History of the Roller Coaster," 13 Aug. 2018 Yield curve inversions correctly signaled all nine recessions since 1955 and the only one in the mid-1960s not officially designated as recession was followed by an economic downturn. Phillip Molnar, sandiegouniontribune.com, "Is a flattening yield curve a sign of a coming recession?," 6 July 2018 An inversion occurs when warmer air above forces the clouds down and prevents them from rising. Country Living, "This Rare Weather Phenomenon Turned the Grand Canyon Into a Stunning Sea of Clouds," 12 Dec. 2014 Climbing to the top of the first loop, the train navigates a slow barrel roll at nearly 150 feet in the air that ranks as one of the world's tallest inversions. Brady Macdonald, sandiegouniontribune.com, "SeaWorld’s Electric Eel coaster squeezes a lot of excitement into a tight space," 10 May 2018 The next evening, after a day kayaking and swimming on Tortuga Bay, with marine iguanas, sea turtles and more reef sharks, Kristin focused the class on inversions. Jill Gleeson, Woman's Day, "I Hate Yoga—But That Didn't Stop Me from Attending a Yoga Retreat in the Galapagos Islands," 4 Apr. 2017

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.

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First Known Use of inversion

1586, in the meaning defined at sense 1

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Last Updated

10 Feb 2019

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The first known use of inversion was in 1586

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More Definitions for inversion

inversion

noun

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.

Source: Investing Answers

inversion

noun

English Language Learners Definition of inversion

formal : 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

inversion

noun
in·​ver·​sion | \ in-ˈvər-zhən, -shən \

Medical Definition of inversion

1 : a reversal of position, order, form, or relationship: as
a : a dislocation of a bodily structure in which it is turned partially or wholly inside out inversion of the uterus
b : the condition (as of the foot) of being turned or rotated inward — compare eversion sense 2
d : 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 fructose
b : 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

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inversion

noun
in·​ver·​sion | \ in-ˈvər-zhən \

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

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More from Merriam-Webster on inversion

Rhyming Dictionary: Words that rhyme with inversion

Spanish Central: Translation of inversion

Nglish: Translation of inversion for Spanish Speakers

Britannica.com: Encyclopedia article about inversion

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