Executive Order 10906 Constitutional Neutral (+0.02)

Executive Order 10906—Inspection by Certain Classes of Persons and State and Federal Government Establishments of Returns Made in Respect of Certain Taxes Imposed by the Internal Revenue Code of 1954

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Tuesday, January 17, 1961

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1 min read (193 words)

Plain-English Translation & Framers' Constitutional Analysis

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 1961-01-17, establishes federal administrative policy concerning "Inspection by Certain Classes of Persons and State and Federal Government Establishments of Returns Made in Respect of Certain Taxes Imposed by the Internal Revenue Code of 1954." 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 order shall become effective upon its filing for publication in the FEDERAL REGISTER, and shall on that date supersede Executive Order No.

Constitutional & Societal Entities Impacted

🏛️ Sovereign State Governments & Localities 🏛️ Financial Institutions & Monetary Authorities

Total Words

193

1,105 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

15.5

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

📜

Scholarly & Legal Citations

Exec. Order No. 10906, Dwight D. Eisenhower (Jan 17, 1961). Available at https://executiveordersarchive.org/orders/app-executive-order-10906-inspection-certain-classes-persons-and-state-and-federal-government.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by sections 6103(a) and 6106 of the Internal Revenue Code of 1954 (68A Stat. 753, 756; 26 U.S.C. 6103(a), 6106), It is hereby ordered that returns made in respect of the taxes imposed by chapters 1, 2, 3, 5, 6, 11, 12, 23, and 32, subchapters B, C, and D of chapter 33, and subchapter B of chapter 37 of such Code shall be open to inspection by certain classes of persons and State and Federal Government establishments in accordance and upon compliance with the rules and regulations prescribed by the Acting Secretary of the Treasury in the Treasury decision relating thereto approved by me this date. This order shall become effective upon its filing for publication in the FEDERAL REGISTER, and shall on that date supersede Executive Order No. 10738 of November 15, 1957, to the extent that such order is applicable to inspection by State tax officials after the effective date of this order of estate and gift-tax returns made under the Internal Revenue Code of 1939 or the Internal Revenue Code of 1954. DWIGHT D. EISENHOWER THE WHITE HOUSE, January 17, 1961.