Executive Order 6342 Constitutional Neutral (+0.02)

Executive Order 6342—Inspection of Tax Returns by Special Committee to Investigate Receivership and Bankruptcy Proceedings and Appointment of Receivers and Trustees, United States Senate, Authorized

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Wednesday, October 18, 1933

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2 min read (357 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 Franklin D. Roosevelt on 1933-10-18, establishes federal administrative policy concerning "Inspection of Tax Returns by Special Committee to Investigate Receivership and Bankruptcy Proceedings and Appointment of Receivers and Trustees, United States Senate, Authorized." It outlines operative directives for executive department officers, delegating enforcement responsibilities and establishing official governance guidelines.

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

▪ 4359), as amended under date of August 3, 1933 (T.D.

▪ 4378), and as further amended this date.

▪ AMENDMENT TO TREASURY DECISION 4359, AS AMENDED BY TREASURY DECISION 4378, TO PERMIT INSPECTION OF RETURNS BY SPECIAL COMMITTEE TO INVESTIGATE RECEIVERSHIP AND BANKRUPTCY PROCEEDINGS AND APPOINTMENT OF RECEIVERS AND TRUSTEES.

▪ To Collectors of Internal Revenue and Others Concerned: Treasury Decision 4359 (being regulations prescribed by the Secretary and approved by the President, applicable to the inspection of returns under the Revenue Act of 1932 and prior revenue acts, and incorporated as part of article 421 of Income Tax Regulations 77), as amended by Treasury Decision 4378 (Int.

Constitutional & Societal Entities Impacted

🏛️ Executive Departments & Federal Civil Servants 🏛️ Foreign Nations & International Entities 🏛️ Financial Institutions & Monetary Authorities

Total Words

357

2,290 characters

Estimated Read Time

2 min

@ 200 words / min

Flesch-Kincaid

13.2

Post-Grad reading level

Constitutional Polarity

+0.02

Framers' Alignment index

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Scholarly & Legal Citations

Exec. Order No. 6342, Franklin D. Roosevelt (Oct 18, 1933). Available at https://executiveordersarchive.org/orders/app-executive-order-6342-inspection-tax-returns-special-committee-investigate-receivership-and.

Official Document Text

Source: The American Presidency Project (UCSB Archive)

Original Source →

By virtue of the authority vested in me by section 257(a) of the Revenue Act of 1926 (ch. 27, 44 Stat. 9, 51), section 55 of the Revenue Act of 1928 (ch. 852, 45 Stat. 791, 809), and section 55 of the Revenue Act of 1932 (ch. 209, 47 Stat. 169, 189), it is hereby ordered that tax returns shall be open to inspection by the Special Committee to Investigate Receivership and Bankruptcy Proceedings and Appointment of Receivers and Trustees, appointed under Senate Resolution 78, Seventy-third Congress, such inspection to be in accordance and upon compliance with the rules and regulations prescribed by the Secretary of the Treasury and approved by the President under date of December 13, 1932 (T.D. 4359), as amended under date of August 3, 1933 (T.D. 4378), and as further amended this date. FRANKLIN D. ROOSEVELT The White House, October 18, 1933. AMENDMENT TO TREASURY DECISION 4359, AS AMENDED BY TREASURY DECISION 4378, TO PERMIT INSPECTION OF RETURNS BY SPECIAL COMMITTEE TO INVESTIGATE RECEIVERSHIP AND BANKRUPTCY PROCEEDINGS AND APPOINTMENT OF RECEIVERS AND TRUSTEES. TREASURY DEPARTMENT, Washington, D.C. To Collectors of Internal Revenue and Others Concerned: Treasury Decision 4359 (being regulations prescribed by the Secretary and approved by the President, applicable to the inspection of returns under the Revenue Act of 1932 and prior revenue acts, and incorporated as part of article 421 of Income Tax Regulations 77), as amended by Treasury Decision 4378 (Int. Rev. Bull. XII-34, 10), is further amended by changing paragraph numbered 13(a) thereof to read as follows: "13(a). Notwithstanding any other provisions of these regulations, returns may be inspected by the Special Committee to Investigate Foreign and Domestic, Ocean and Air Mail Contracts, appointed under Senate Resolution 349, Seventy-second Congress, or by the Special Committee to Investigate Receivership and Bankruptcy Proceedings and Appointment of Receivers and Trustees, appointed under Senate Resolution 78, Seventy-third Congress, to the same extent and in the same manner as by a select committee of the Senate specially authorized to investigate returns by a resolution of the Senate." W. H. WOODIN, Secretary of the Treasury. Approved: FRANKLIN D. ROOSEVELT. The White House, October 18, 1933.