Executive Order 10738—Inspection of Estate and Gift Tax Returns by State Tax Officials
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.
Dwight D. Eisenhower, Executive Order 10738—Inspection of Estate and Gift Tax Returns by State Tax Officials Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/306779