Executive Order 10738 Constitutional Neutral (+0.02)

Executive Order 10738—Inspection of Estate and Gift Tax Returns by State Tax Officials

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Friday, November 15, 1957

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1 min read (179 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 Dwight D. Eisenhower on 1957-11-15, establishes federal administrative policy concerning "Inspection of Estate and Gift Tax Returns by State Tax Officials." 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

▪ 1939, as amended, and as further amended and made applicable to the Internal Revenue Code of 1954 by the Treasury decision' approved by me this date.

▪ This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER.

Constitutional & Societal Entities Impacted

🏛️ Sovereign State Governments & Localities 🏛️ Financial Institutions & Monetary Authorities

Total Words

179

1,022 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

10.2

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

📜

Scholarly & Legal Citations

Exec. Order No. 10738, Dwight D. Eisenhower (Nov 15, 1957). Available at https://executiveordersarchive.org/orders/app-executive-order-10738-inspection-estate-and-gift-tax-returns-state-tax-officials.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by section 55 (a) of the Internal Revenue Code of 1939 (53 Stat. 29; 54 Stat. 1008; 55 Stat. 722; 26 U.S.C. 55 (a)), and by section 6103 (a) of the Internal Revenue Code of 1954 (68A Stat. 753; 26 U.S.C. 6103 (a)), it is hereby ordered that any estate or gift tax return made under the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954 shall be open to inspection by any official, body, or commission lawfully charged with the administration of any State tax law, such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury for such inspection by Treasury Decision 4929, approved August 28. 1939, as amended, and as further amended and made applicable to the Internal Revenue Code of 1954 by the Treasury decision' approved by me this date. This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER. DWIGHT D. EISENHOWER THE WHITE HOUSE, November 15, 1957.