inversion

play
noun in·ver·sion \in-ˈvər-zhən, -shən\
Updated on: 26 Jul 2017

Definition of inversion

  1. 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. 2 :  the act or process of inverting

  3. 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

  4. 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. 5 :  homosexuality

  6. 6 :  an increase of temperature with height through a layer of air

Examples of inversion in a Sentence

  1. an inversion of the roles of parent and child

  2. Inversion of the two words changes the meaning of the sentence.

Recent Examples of inversion from the Web

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

1586


Financial Definition of INVERSION

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

inversion

play
noun

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 Dictionary

inversion

play
noun in·ver·sion \in-ˈvər-zhən, -shən\

Medical Definition of inversion

  1. 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

  2. 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

  3. 3:  homosexuality


Law Dictionary

inversion

play
noun in·ver·sion \in-ˈvər-zhən\

Legal Definition of inversion

  1. :  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

What made you want to look up inversion? Please tell us where you read or heard it (including the quote, if possible).

Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!

WORD OF THE DAY

to plunder or ravage

Get Word of the Day daily email!

Test Your Vocabulary

Time Traveler Quiz: Which Word Came First?

  • time-traveler-quiz-which-word-came-first
  • Which came first?
True or False

Test your knowledge - and maybe learn something along the way.

TAKE THE QUIZ
SCRABBLE® Sprint

Test Your Knowledge - and learn some interesting things along the way.

TAKE THE QUIZ

Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!