### Question
How does the law define pre-inversion year?


### Answer
Under *26 U.S.C. § 7874*, **pre-inversion year** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 7874*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

