IRS Final Regulations are Intended to Curb Inversions The new exception from the inversion rules for companies that have substantial business activities in a foreign country is hard to satisfy.  Jesse Scott, J.D., LL.M., associate at Holthouse, Carlin & Van Trigt LLP, discusses how corporate inversions have recently returned to the forefront of American political speech. To read the full article in The Tax Adviser, click: IRS Holds Its Ground in Substantial Business Activity Regulations.