pre-inversion year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7874 — for purposes of this section (4 versions over time)
For purposes of subparagraph (A), the term “pre-inversion year” means any taxable year if—
(i) any portion of the applicable period is included in such taxable year, and
(ii) such year ends before the taxable year in which the acquisition described in subsection (a)(2)(B)(i) is completed.