Executive Order 8005 Constitutional Neutral (+0.02)

Executive Order 8005—Authorizing the Inspection of Income, Excess-Profits, and Capital Stock Tax Returns, Estate and Gift Tax Returns Filed After June 16, 1933, and Returns Under Title IX of the Social Security Act

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Saturday, November 12, 1938

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2 min read (331 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 1938-11-12, establishes federal administrative policy concerning "Authorizing the Inspection of Income, Excess-Profits, and Capital Stock Tax Returns, Estate and Gift Tax Returns Filed After June 16, 1933, and Returns Under Title IX of the Social Security Act." 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

▪ Act, and (4) returns made under any of the said Acts as amended, shall be open to inspection in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in the Treasury Decision relating to the inspection of such returns, approved by me this date.

Constitutional & Societal Entities Impacted

🏛️ Financial Institutions & Monetary Authorities

Total Words

331

1,784 characters

Estimated Read Time

2 min

@ 200 words / min

Flesch-Kincaid

11.3

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 8005, Franklin D. Roosevelt (Nov 12, 1938). Available at https://executiveordersarchive.org/orders/app-executive-order-8005-authorizing-the-inspection-income-excess-profits-and-capital-stock.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of and pursuant to the authority vested in me by section 257 (a) of the Revenue Act of 1926 (44 Stat., 9, 51); section 55 of the Revenue Act of 1928 (45 Stat., 791, 809); section 55 of the Revenue Act of 1932 (47 Stat., 169, 189), as amended by section 218 (h) of the National Industrial Recovery Act (48 Stat., 195, 209); sections 215 (e) and 216 (b) of the National Industrial Recovery Act (48 Stat., 195, 208); sections 55 (a), 701 (e), and 702 (b) of the Revenue Act of 1934 (48 Stat., 680, 698, 770); sections 105 (e) and 106 (c) of the Revenue Act of 1935 (49 Stat., 1014, 1018, 1019); section 905 of the Social Security Act (49 Stat., 620, 641); sections 55 (a), 351 (c), and 503 (a) of the Revenue Act of 1936 (49 Stat., 1648, 1671, 1733, 1738); and sections 55 (a), 409, 601 (e), and 602 (c) of the Revenue Act of 1938 (52 Stat., 447, 564, 565, 567), it is hereby ordered that (1) income, excess-profits, and capital stock tax returns made under the Revenue Act of 1938, the Revenue Act of 1936, the Revenue Act of 1935, the Revenue Act of 1934, the National Industrial Recovery Act, the Revenue Act of 1932, the Revenue Act of 1932 as amended by the National Industrial Recovery Act, and under the prior Revenue Acts, (2) estate and gift tax returns made under the Revenue Act of 1932 or the Revenue Act of 1932 as amended, and filed after June 16, 1933, (3) returns made under Title IX of the Social Security. Act, and (4) returns made under any of the said Acts as amended, shall be open to inspection in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in the Treasury Decision relating to the inspection of such returns, approved by me this date. FRANKLIN D ROOSEVELT The White House, November 12, 1938.