inversion gain

(2) Inversion gain The term “inversion gain” means the income or gain recognized by reason of the transfer during the applicable period of stock or other properties by an expatriated entity, and any income received or accrued during the applicable period by reason of a license of any property by an expatriated entity— (A) as part of the acquisition described in subsection (a)(2)(B)(i), or (B) after such acquisition if the transfer or license is to a foreign related person. Subparagraph (B) shall not apply to property described in section 1221(a)(1) in the hands of the expatriated entity.

Source

26 USC § 7874(d)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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