Pursuant to authority conferred upon the President by section 257 (a) of the Revenue Act of 1926, section 55 of the Revenue Act of 1928, and section 55 of the Revenue Act of 1932, it is hereby ordered that returns filed under section 2 of the Tariff Act of October 3, 1913; Title I of the Revenue Act of 1916; Title II of the Revenue Act of 1917; Titles II and III and section 1000, Title X, of the Revenue Act of 1918; Titles II and III and section 1000, Title X, of the Revenue Act of 1921; Title II and section 700, Title VII, of the Revenue Act of 1924; Title II of the Revenue Act of 1926; Title I of the Revenue Act of 1928; and Title I of the Revenue Act of 1932, or any such act as amended, shall be open to inspection in accordance and upon compliance with rules and regulations prescribed by the Secretary of the Treasury and approved by me, bearing even date herewith.
HERBERT HOOVER
The White House,
December 13, 1932.
Herbert Hoover, Executive Order 5970—Inspection of Income Tax Returns Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/361526