| http://www.w3.org/ns/prov#value | - Our analysis starts with the basic principle that Webb, along with every taxpayer, must maintain accounting records which enable him to file a correct tax return. 26 U.S.C. ?? 6001; Section 1.446-1, Income Tax Regs.5 Because Webb's records did not clearly reflect his income, the Commissioner was authorized to use such methods as in his opinion clearly reflected that income. 26 U.S.C. ?? 446(b).6
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