By virtue of the authority vested in me by sections 55 (a), 508, 603, 1204, and 729 (a) of the Internal Revenue Code (53 Stat. 1, 29, 111, 171; 54 Stat. 974, 989), it is hereby ordered as follows: Income, excess-profits, declared value, excess profits, and capital stock tax returns made under the Internal Revenue Code for the years 1939 to 1945, inclusive, shall be open to inspection by the Special Committee established pursuant to Senate Resolution 71, Seventy-seventh Congress, agreed to March 1, 1941, to investigate the operation of the national-defense program, or by any duly authorized subcommittee thereof, for the purpose of carrying out the provisions of the said Senate Resolution 71, Seventy-seventh Congress as continued by various Senate resolutions, include Senate Resolution 55, Seventy-ninth Congress, and subject to the conditions stated in the Treasury Decision relating to the inspection of such returns by that committee, approved by me this date. This order shall be published in the Federal Register. HARRY S. TRUMAN THE WHITE HOUSE July 29, 1946
Executive Order 9764—Inspection of Income, Excess-profits, Declared Value Excess-profits, and Capital Stock Tax Returns By the Special Committee Established Pursuant to Senate Resolution 71, Severnty-sevetnth Congress, First Session, to Investigate the Operation of the National-defense Program
Executive Brief • At a Glance
Income, excess-profits, declared value, excess profits, and capital stock tax returns made under the Internal Revenue Code for the years 1939 to 1945, inclusive, shall be open to inspection by the Special Committee established pursuant to Senate Resolution 71, Seventy-seventh Congress, agreed to March 1, 1941, to investigate the operation of the national-defense program, or by any duly authorized subcommittee thereof, for the purpose of carrying out the provisions of the said Senate Resolution 71, Seventy-seventh Congress as continued by various Senate resolutions, include Senate Resolution 55, Seventy-ninth Congress, and subject to the conditions stated in the Treasury Decision relating to the inspection of such returns by that…
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Harry S Truman on July 29, 1946, this order concerns Inspection of Income, Excess-profits, Declared Value Excess-profits, and Capital Stock Tax Returns By the Special Committee Established Pursuant to Senate Resolution 71, Severnty-sevetnth Congress, First Session, to Investigate the Operation of the National-defense Program. Income, excess-profits, declared value, excess profits, and capital stock tax returns made under the Internal Revenue Code for the years 1939 to 1945, inclusive, shall be open to inspection by the Special Committee established pursuant to Senate Resolution 71, Seventy-seventh Congress, agreed to March 1, 1941, to investigate the operation of the national-defense program, or by any duly authorized subcommittee…
Key Directives & Operative Actions
Income, excess-profits, declared value, excess profits, and capital stock tax returns made under the Internal Revenue Code for the years 1939 to 1945, inclusive, shall be open to inspection by the Special Committee established pursuant to Senate Resolution 71, Seventy-seventh Congress, agreed to March 1, 1941, to investigate the operation of the national-defense program, or by any duly authorized subcommittee thereof, for the purpose of carrying out the provisions of the said Senate Resolution 71, Seventy-seventh Congress as continued by various Senate resolutions, include Senate Resolution 55, Seventy-ninth Congress, and subject to the conditions stated in the Treasury Decision relating to the inspection of such returns by that…
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts pursuant to an express or implied authorization of Congress, his authority is at its maximum, for it includes all that he possesses in his own right plus all that Congress can delegate."
James Madison
Separation of Powers & Legislative Primacy
"The constitutional magistracy was designed not to invent policy, but to be the faithful instrument of the laws passed by the people's representatives." — Speech in the First Congress (1789)
Madison would approve the structural posture of this order. The President acts strictly in subordination to statutory authority granted under Article II, Section 3 ("take Care that the Laws be faithfully executed"). The checks and balances hold firm because the policy origin remains with the legislature.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Exercises standard supervisory executive authority to faithfully execute existing statutes.
Federalism & State Sovereignty
Engages state and local partners in cooperative federalism programs.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The President operates strictly as the constitutional Chief Executive, carrying out policy established by Congress with strong statutory backing.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Scholarly & Legal Citations
Exec. Order No. 9764 (July 29, 1946), https://executiveordersarchive.org/orders/app-executive-order-9764-inspection-income-excess-profits-declared-value-excess-profits-and.