General Background Assessment and Collection of Tax Taxation of Individuals Trades and Professions: Basis of Assessment Trades and Professions: Calculation of Profits Capital Allowances, Farming and other Income from Land Schedule D Cases III and IV: Income from Patents Schedule F: Distributions from Companies Schedule E: Income from Offices and Employments PAYE, PRSI and Profit Sharing Schemes Immovable Property Foreign Aspects Double Taxation Relief Estates and Settlement Retirement Plans Anti-Avoidance Exemptions and Reliefs Tax Incentives Table of Statues Table of Cases Index