TAFT, J.
In the instant case, the values shown in the taxpayer's annual corporation reports for the years 1944 to 1947, inclusive, for the amounts of its capital, surplus, undivided profits and reserves were those recorded in the general ledger accounts of the taxpayer in the ordinary course of its business and were accepted and used by the taxpayer as the basis for all its financial and earnings reports to its stockholders, to banks for credit purposes, to government...
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