Executive Order 9764 Constitutional Neutral (+0.02)
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
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
This executive order, signed by President Harry S Truman on 1946-07-29, establishes federal administrative policy concerning "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." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.
Constitutional Assessment: Scrutinized through Article II, Section 2, this action exercises the President's constitutional role as Commander in Chief. Early Framers recognized broad executive discretion in commanding military forces during conflict, provided it remains bounded by congressional declarations and respects civilian domestic courts.
Key Directives & Operative Actions
▪This order shall be published in the Federal Register.
Exec. Order No. 9764, Harry S Truman (Jul 29, 1946). Available at https://executiveordersarchive.org/orders/app-executive-order-9764-inspection-income-excess-profits-declared-value-excess-profits-and.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
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
