Automated Sync Active • Database updated as of Recent • Browse All Orders →
★
Executive Orders Archive

Every President • 1789 to Present
Search orders...
Executive Order 7115 Constitutional Neutral (+0.02)

Executive Order 7115—Inspection of Income, Excess-Profits, and Capital Gains Tax Returns by the Special Committee to Investigate Lobbying Activities, United States Senate

Franklin D. Roosevelt Franklin D. Roosevelt
•
Thursday, July 25, 1935
•
2 min read (319 words)

Plain-English Translation & Framers' Constitutional Analysis

Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.

This executive order, signed by President Franklin D. Roosevelt on 1935-07-25, establishes federal administrative policy concerning "Inspection of Income, Excess-Profits, and Capital Gains Tax Returns by the Special Committee to Investigate Lobbying Activities, United States Senate." It outlines operative directives for executive department officers, delegating enforcement responsibilities and establishing official governance guidelines.

Constitutional Assessment: This action represents an orderly exercise of Article II administrative discretion, managing the internal machinery and personnel of the executive branch without abridging the ancient liberties of the people.

Key Directives & Operative Actions

▪ 169, 189), an amended by section 218(h) of the National Industrial Recovery Act (ch.

Constitutional & Societal Entities Impacted

🏛️ Financial Institutions & Monetary Authorities
Total Words
319
1,897 characters
Estimated Read Time
2 min
@ 200 words / min
Flesch-Kincaid
12.1
Post-Grad reading level
Constitutional Polarity
+0.02
Framers' Alignment index
📜

Scholarly & Legal Citations 

Exec. Order No. 7115, Franklin D. Roosevelt (Jul 25, 1935). Available at https://executiveordersarchive.org/orders/app-executive-order-7115-inspection-income-excess-profits-and-capital-gains-tax-returns-the.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →
By virtue of the authority vested in me by section 257(a) of the Revenue Act of 1926 (ch. 27, 44 Stat. 9, 51); section 55 of the Revenue Act of 1928 (ch. 852, 45 Stat. 791, 809); section 55 of the Revenue Act of 1932 (ch. 209, 47 Stat. 169, 189), an amended by section 218(h) of the National Industrial Recovery Act (ch. 90, 48 Stat. 195, 209); section 55(a) and section 701(e) of the Revenue Act of 1934 (ch. 277, 48 Stat. 680, 698, 770); and section 215(e) of the National Industrial Recovery Act (ch. 90, 48 Stat. 195, 208); it is hereby ordered that income, excess-profits, and capital stock tax returns made under the Revenue Act of 1934, the National Industrial Recovery Act, the Revenue Act of 1932, an amended by the National Industrial Recovery Act, and the prior revenue act shall be open to inspection by the Special Committee to Investigate Lobbying Activities, United States Senate, or any duly authorized subcommittee thereof, for the purpose of, and to the extent necessary in the investigation of lobbying activities in connection with the so-called "holding company bill," or any other matter of proposal affecting legislation, which such committee or subcommittee in authorized and directed to make by Senate Resolution 165 (74th Cong. 1stt Session), passed July 11, 1935; much inspection to be in accordance, and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury and approved by me bearing even date herewith for the inspection by that committee, or as authorized subcommittee thereof, of income and excess-profits tax returns made under the Revenue Act of 1932 on or before the date of the enactment of the National Industrial Recovery Act, and under the prior Revenue Acts, and capital stock tax returns made under the National Industrial Recovery Act, and the Revenue Act of 1934. FRANKLIN D. ROOSEVELT The White House, July 25, 1935.