Executive Order 7165—Preparation and Publicity of Written Decisions in Respect of Overassessments of Income, Profits, Estate, and Gift Taxes Allowed in Excess of $20,000

By virtue of and pursuant to the authority vested in me by section 257(a) of title II of the Revenue Act of 1926 (ch. 27, 44 Stat. 9, 51); section 55 of title I of the Revenue Act of 1928 (ch. 852, 45 Stat. 791, 809); section 55 of title I of the Revenue Act of 1932 (ch. 209, 47 Stat. 169, 189), as amended by section 218(h) of the National Industrial Recovery Act (ch. 90, 48 Stat. 195, 209); and section 55(a) of title I of the Revenue Act of 1934 (ch. 277, 48 Stat. 680, 698), it is hereby ordered that written decisions in respect of overassessments of income, profits, estate, and gift taxes allowed in excess of $20,000 shall be prepared and shall be open to public inspection in accordance with the regulations prescribed by the Secretary of the Treasury amending paragraph 16 of Treasury Decision 4359, as amended, and approved by me this date.

FRANKLIN D. ROOSEVELT

The White House,
August 29, 1935.