Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 60 — Interpretation (Chapter 2).
- Section 61 — Dividends entrusted for payment in the State.
- Section 62 — Dividends paid outside the State and proceeds of sale of dividend coupons.
- Section 63 — Exemption of dividends of non-residents.
- Section 64 — Interest on quoted Eurobonds.
- Section 65 — Cases I and II: basis of assessment.
- Section 66 — Special basis at commencement of trade or profession.
- Section 67 — Special basis on discontinuance of trade or profession.
- Section 68 — Short-lived businesses.
- Section 69 — Changes of proprietorship.