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ARTICLE 13
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Capital Gains
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1. Gains derived by a resident of a Contracting State from the alienation of immovable property (real property) referred to in Article 6 (Income from Immovable Property (Real Property)) and situated in the other Contracting State may be taxed in that other State.
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2. For the purposes of this Article, the term "immovable property (real property) referred to in Article 6 (Income from Immovable Property (Real Property)) and situated in the other Contracting State" shall include:
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( a ) in the United States, a United States real property interest; and
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( b ) in Ireland, shares (including stock and any security), other than shares quoted on a stock exchange, deriving the greater part of their value directly or indirectly from immovable property situated in Ireland.
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3. Gains from the alienation of movable property that are attributable to a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, or that are attributable to a fixed base that is available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, and gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or such a fixed base, may be taxed in that other State.
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4. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or containers operated in international traffic or personal property pertaining to the operation of such ships, aircraft or containers, shall be taxable only in that State.
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5. Gains from the alienation of any property other than property referred to in paragraphs 1 to 4 inclusive shall be taxable only in the Contracting State of which the alienator is a resident.