Executive Order 8490—Authorizing the Inspection by Certain Officials of the District of Columbia, Alaska, Hawaii, the Philippine Islands, and Puerto Rico of Certain Returns Made Under the Internal Revenue Code and of Income, Excess-Profits, and Capital Stock Tax Returns Filed Under the Revenue Act of 1938 or Prior Revenue Acts, Estate and Gift Tax Returns Filed After June 16, 1933, and Returns Under Title IX of the Social Security Act

By virtue of the authority vested in me by section 55(a) of the Internal Revenue Code (53 Stat. 29), 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 the following- designated returns shall be open to inspection by any official, body, or commission lawfully charged with the administration of any tax law of the District of Columbia, Alaska, Hawaii, the Philippine Islands, or Puerto Rico 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 on August 28, 1939, and the amendment thereto approved by me this date, and the rules and regulations prescribed by the Secretary of the Treasury in the Treasury decision relating to inspection of returns under revenue acts prior to the Internal Revenue Code approved by me on November 12, 1938, and the amendment thereto approved by me this date: (1) Income (including income of personal holding companies and unjust enrichment income), excess-profits, capital stock, estate, and gift tax returns under the Internal Revenue Code and returns of employment tax on employers under Subchapter C of Chapter 9 of such Code. (2) (a) 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, (b) 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, (c) returns made under Title IX of the Social Security Act, and (d) returns made under any of such Acts as amended. FRANKLIN D ROOSEVELT The White House, July 20, 1940.