Yes and No. If you are registering a domain name in order to sell it on then we would not suggest doing this as it is seen as cyber squatting and is generally frowned upon. However saying that if you have a dot .ie registered to a company or business, then you can sell the company and the domain would transfer to the new owners of the company.
We have come across companies that have been set up only to register domains and then sell the company with the domain, even though no trading has actually taken place. One company we know of set up over 50 sub-companies just to be able to sell the 50 irish domains they owned!
It didn’t work.
Alternatively you can point the domain name to another server if you wish to donate the name for a fixed agreed period.