Executive Order 11055 Constitutional Neutral (+0.02)

Executive Order 11055—Inspection of Income Tax Returns by the House Select Committee on Small Business

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Tuesday, October 9, 1962

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1 min read (247 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 John F. Kennedy on 1962-10-09, establishes federal administrative policy concerning "Inspection of Income Tax Returns by the House Select Committee on Small Business." 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

▪ By virtue of the authority vested in me by section 55(a) of the Internal Revenue Code of 1939, as amended (53 Stat.

▪ That any income tax return for the years 1950 to 1969, inclusive, made by an organization exempt from income tax under section 101 or 165(a) of the 1939 Code, as amended (53 Stat.

▪ This order shall become effective upon its filing for publication in the FEDERAL REGISTER.

Constitutional & Societal Entities Impacted

🏛️ Financial Institutions & Monetary Authorities

Total Words

247

1,435 characters

Estimated Read Time

1 min

@ 200 words / min

Flesch-Kincaid

8.8

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

📜

Scholarly & Legal Citations

Exec. Order No. 11055, John F. Kennedy (Oct 9, 1962). Available at https://executiveordersarchive.org/orders/app-executive-order-11055-inspection-income-tax-returns-the-house-select-committee-small.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by section 55(a) of the Internal Revenue Code of 1939, as amended (53 Stat. 29; 54 Stat. 1008; 26 U.S.C. (1952 Ed.) 55(a)), and by section 6103(a) of the Internal Revenue Code of 1954 (68A Stat. 753; 26 U.S.C. 6103(a)), it is hereby ordered that any income tax return for the years 1950 to 1969, inclusive, made by an organization exempt from income tax under section 101 or 165(a) of the 1939 Code, as amended (53 Stat. 33, 67, 876; 56 Stat. 836, 862, 872; 64 Stat. 953, 959; 65 Stat. 490; 26 U.S.C. (1952 Ed.) 101, 165(a)), or section 501 (a) or 521 of the 1954 Code (68A Stat. 163, 176; 26 U.S.C. 501(a), 521), shall, during the Eighty-seventh Congress, be open to inspection by the Select Committee on Small Business, House of Representatives, or any duly authorized subcommittee thereof, in connection with its study of the impact of the activities of tax-exempt organizations on small business, pursuant to House Resolution 46, 87th Congress, agreed to February 6, 1961, such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury in Treasury Decisions 6132 and 6133, relating to the inspection of returns by committees of the Congress, approved by the President on May 3, 1955. This order shall become effective upon its filing for publication in the FEDERAL REGISTER. JOHN F. KENNEDY THE WHITE HOUSE, October 9, 1962