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My student once asked me about one sentence he read on one particular site. It says " Attached is the receipt." He asked about what kind of grammar is used in the sentence. I am not sure if it is really an inverted sentence, but while surfing the net for answers, I accidentally saw something that could help me figure it out. One of the commenters in a much closer topic with mine said that it is what we call reduced relative clause. Please help me.

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    No, it's definitely not a 'reduced' relative clause. It's an example of subject-dependent inversion where the predicative complement of "is", i.e. the adjective "attached", is moved from its usual position after the verb to the front of the sentence (preposed), while the subject "the receipt" is moved to the end of the clause (postposed). The basic uninverted equivalent would be The receipt is attached. – BillJ Apr 23 '16 at 16:58
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"Attached is the receipt" is using the so called "subject-verb" inversion where the subject and the main verb switch positions and the word order becomes "verb + subject", not "subject + verb". The linked Wikipedia article on Inversion (linquistics) has some examples.

If you don't use the inversion, the sentence becomes:

The receipt (subject) is (an auxiliary verb to make the passive voice sentence) attached (a main verb).

Note: Attached could be considered as an adjective, but still it is a subject-verb inversion.

When the verbs such as to attach, list, enclose are used in the passive voice, it is common to use the inverted sentence as in:

Enclosed is the list of participants to the conference.
Listed are the names of participants to the conference.

The reduced relative clause is a clause where a relative pronoun alone or a relative pronoun together with the verb "be" are omitted as they are not absolutely required. Some examples are listed here.

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