Part 19-2-8 Capital Gains Tax Market Value of Property and Unquoted Shares (S-548) – Modified July 2009 8.1 Section 548 contains rules for determining market value where this is required for capital gains tax purposes. The situations where the market value of an asset is of importance for capital gains tax purposes include assets passing on death, transfers […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.