Executive Order 10442 Constitutional Neutral (+0.02)
Executive Order 10442—Inspection of Income, Excess-Profits, Declared Value Excess-Profits, Capital Stock, Estate, and Gift Tax Returns by the Senate Committee on Interstate and Foreign Commerce
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 1953-03-31, establishes federal administrative policy concerning "Inspection of Income, Excess-Profits, Declared Value Excess-Profits, Capital Stock, Estate, and Gift Tax Returns by the Senate Committee on Interstate and Foreign Commerce." 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
▪This Executive order shall be effective upon its filing for publication in the Federal Register.
Exec. Order No. 10442, Dwight D. Eisenhower (Mar 31, 1953). Available at https://executiveordersarchive.org/orders/app-executive-order-10442-inspection-income-excess-profits-declared-value-excess-profits.
Official Document Text
Source: The American Presidency Project (UCSB Archive)
By virtue of the authority vested in me by sections 55 (a), 508, 603, 729 (a), and 1204 of the Internal Revenue Code (53 Stat. 29, 111, 171; 54 Stat. 989. 1008; 55 Stat. 722; 26 U. S. C. 55 (a), 508, 603, 729 (a), and 1204), it is hereby ordered that any income, excess-profits, declared value excess-profits, capital stock, estate, or gift tax return for any period to and including 1952 shall, during the Eighty-third Congress, be open to inspection by the Senate Committee on Interstate and Foreign Commerce, or the duly authorized subcommittee thereof, for the purpose of carrying out the provisions of Senate Resolution 41 (Eighty-third Congress, First Session), agreed to January 30, 1953, subject to the conditions stated in the Treasury decision1 relating to the inspection of such returns by that Committee, 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, March 31, 1953.
