Executive Order 10962
INSPECTION OF TAX RETURNS BY THE
COMMISSION ON INTERGOVERNMENTAL RELATIONS
By virtue of the authority vested in me by sections 55(a), as amended, 1204, and 1604(c) of the Internal Revenue Code of 1939 (53 Stat. 29, 171, 186; 54 Stat. 1008; 55 Stat. 722; 26 U.S.C. (1952 Ed.) 65(a), 1204, and 1604(c) ), and by sections 6103(a) and 6106 of the Internal Revenue Code of 1954 (68 A Stat. 753, 756; 26 U.S.C. 6103 (a), 6106), it is hereby ordered that returns made in respect of taxes imposed by chapter 1, subchapters A, B, D, and E of chapter 2, subchapter B of chapter 3, chapters 4, 6, and 7, subchapter C of chapter 9, chapters 12 and 21, subchapter A of chapter 29, and chapter 30 of the Internal Revenue Code of 1939 and returns made in respect of 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 the Internal Revenue Code of 1954 shall be open to inspection by the Advisory Commission on Intergovernmental Relations for the purpose of making studies and investigations in connection with the performance of its function of recommending methods of coordinating and simplifying tax laws and administrative practices to achieve a more orderly and less competitive fiscal relationship between the levels of government and to reduce the burden of compliance for taxpayers. Such inspection shall be in accordance and upon compliance with the rules prescribed by the Secretary of the Treasury in the Treasury decision approved by me this date, relating to the inspection of such returns by the Advisory Commission on Intergovernmental Relations.
This Executive order shall be effective upon its filing for publication in the FEDERAL REGISTER.
JOHN F. KENNEDY
THE WHITE HOUSE,
August 23, 1961.