| http://www.w3.org/ns/prov#value | - In this area of the tax law, however, the Commissioner is granted by statute broad powers in determining whether accounting methods used by a taxpayer clearly reflect income, and the Commissioner may require that 'computation shall be made in accordance with such method as in [his] opinion ... does clearly reflect the income.' Commissioner v. Hansen, 360 U.S. 446, 467, 79 S.Ct. 1270, 1282, 3
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