Department of Finance

Any records held by the Department of Finance relating to the 1951 U.S.-Ireland Estate Tax Treaty (Treaty Series No.8 of 1951), including but not limited to: • Treaty negotiation notes or correspondence with U.S. counterparts • Briefing papers or legal memos discussing the treaty’s purpose and implementation • Communications with the Revenue Commissioners or Department of Foreign Affairs about its interpretation • Policy discussions, legal reviews, or any related archival records from 1947 to present