In Real Address Mode, the IRET instruction pops the instruction pointer, the CS register, and the flags register from the stack and resumes the interrupted routine.
In Protected Mode, the action of the IRET instruction depends on the setting of the nested task flag (NT) bit in the flag register. When the new flag image is popped from the stack, the IOPL bits in the flag register are changed only when CPL equals 0.
If the NT flag is cleared, the IRET instruction returns from an interrupt procedure without a task switch. The code returned to must be equally or less privileged than the interrupt routine (as indicated by the RPL bits of the CS selector popped from the stack). If the destination code is less privileged, the IRET instruction also pops the stack pointer and SS from the stack.
If the NT flag is set, the IRET instruction reverses the operation of a CALL or INT that caused a task switch. The updated state of the task running the IRET instruction is saved in its task state segment. If the task is reentered later, the code that follows the IRET instruction is run.