Executive Order 11697—Inspection by Department of Agriculture of Income Tax Returns Made Under the Internal Revenue Code of 1954 of Persons Having Farm Operations

By virtue of the authority vested in me by section 6103 (a) of the Internal Revenue Code of 1954 (68A Stat. 753; 26 U.S.C. 6103 (a)), as amended by section 3 (c) of the Interest Equalization Tax Act (Public Law 88-563, 78 Stat. 844), section 601 (a) of the Excise Tax Reduction Act of 1965 (P.L. 89-44, 79 Stat. 153), and section 4 (a) of the act of November 2, 1966 (Public Law 89-713, 80 Stat. 1109), it is hereby ordered that income tax returns made for taxable years beginning on or after January 1, 1967, of persons having farm operations shall be open to inspection to the extent readily available in the Internal Revenue Service (for the purpose of obtaining data about such persons' farm operations) by the Department of Agriculture as may be needed for statistical purposes only. If inspection of such returns is necessary such inspection shall be made in an office of the Internal Revenue Service and shall be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in a Treasury Decision, relating to inspection by the Department of Agriculture of income tax returns made for taxable years beginning on or after January 1, 1967, of persons having farm operations, to the extent readily available in the Internal Revenue Service (for the purpose of obtaining data about such persons' farm operations), approved by me this date.

RICHARD NIXON

The White House,

January 17, 1973.