inversion

noun
in·​ver·​sion | \ in-ˈvər-zhən How to pronounce inversion (audio) , -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 And all this is coming as U.S. recession warnings resurface in the shape of the by-now-notorious yield curve inversion. David Meyer, Fortune, "Coronavirus: The economic effects are looking scarier by the day," 31 Jan. 2020 The yield curve inversion also suggests that investors expect the Federal Reserve to keep cutting short-term interest rates in an effort to boost the economy, Rehling says. Jonnelle Marte, BostonGlobe.com, "What is an ‘inverted yield curve,’ and why does it matter?," 14 Aug. 2019 The inversion occurs when the surface of the Earth is cooler than higher up in the atmosphere. Fox News, "What is radar ducting? Why weather radar sometimes shows strange things," 14 May 2020 The vast majority of R&D funding now comes from the private sector, a complete inversion of the public–private spending ratio in the early decades following the war. Mark P. Mills, National Review, "The Auspicious History — and Future — of Basic Science Research," 29 Apr. 2020 There will be no inversion in the deal announced Tuesday. Chris Isidore, CNN, "AbbVie to buy Allergan in a $63 billion drug deal," 25 June 2019 Donora’s top attraction is still its Smog Museum, a tribute to a fluorine-laden inversion in 1948 that killed 20 people. Paul Daugherty, Cincinnati.com, "Paul Daugherty: The 1975 World Series had to end this way.," 11 Apr. 2020 The Los Angeles basin was a seasonal wetland beset by tectonic forces, annually cleansed by hot wind and fire and overtopped by a smoggy inversion layer long before the Spaniards moved in on the Tongva. Wired, "Los Angeles, Blade Runner, and the Theory of Relativity," 1 Nov. 2019 Among the many inversions of the moment is that the legislature is being a bit too hasty while the central bank is too slow. The Editors, National Review, "To Help the Economy, Stop the Epidemic’s Spread," 14 Mar. 2020

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

1546, in the meaning defined at sense 1

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Time Traveler for inversion

Time Traveler

The first known use of inversion was in 1546

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Last Updated

1 Jun 2020

Cite this Entry

“Inversion.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/inversion. Accessed 2 Jun. 2020.

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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
How to pronounce inversion (audio)

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 How to pronounce inversion (audio) \

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 How to pronounce inversion (audio) \

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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