Executive Order 10326 Constitutional Neutral (+0.02)
Executive Order 10326—Inspection of Income, Excess-Profits, Declared Value Excess-Profits, Capital Stock, Estate, and Gift Tax Returns by the Senate Committee on Expenditures in the Executive Departments
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 1952-02-11, establishes federal administrative policy concerning "Inspection of Income, Excess-Profits, Declared Value Excess-Profits, Capital Stock, Estate, and Gift Tax Returns by the Senate Committee on Expenditures in the Executive Departments." It is a direct, concise executive instruction delivering focused administrative or military commands to department leadership.
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
▪This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER.
Exec. Order No. 10326, Harry S Truman (Feb 11, 1952). Available at https://executiveordersarchive.org/orders/app-executive-order-10326-inspection-income-excess-profits-declared-value-excess-profits.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
By virtue of the authority vested in me by sections 55(a), 508, 603, 729(a), and 1204 of the Internal Revenue Code (53 Stat.29, 11, 171; 54 Stat. 989, 1008; 55 Stat. 722; 26 U.SC. 55(a), 508, 603, 729(a), and 1204), it is hereby ordered that any income, excess-profits, declared value excess-profits, capital stock, estate, or gift tax return for the years 1945 to 1950 inclusive, shall, during the second session of the Eighty-second Congress, be open to inspection by the Senate Committee on Expenditures in the Executive Departments or the duly authorized subcommittee thereof in connection with its studies of the operation of Government activities at all levels with a view to determining its economy and efficiency, 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 Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER. HARRY S. TRUMAN THE WHITE HOUSE, February 11, 1952
