Living & Working in ROI, move to USA were now working & own house.
Sometime after moving, sell irish home, pay CGT in ROI, and transfer most of proceeds to USA.
Double taxation convention allows to use tax paid here as a credit against tax in US.
My question: What is taxable in USA, amount transferred, or the Capital Gain in ROI .
However, I think that you will be liable to tax in the US on the disposal of the Irish property, calculated under US tax rules, but you will receive a tax credit for any Irish tax paid.