That is at least a '48. '46 still had the split windshield, if the winshield height is 27" it is a '48-'53.
It has been while for Jeeps for me (I was a fanatic in high school and had a 1969 and 1942 ford jeeps), but my vote would be this being a CJ and maybe newer than 1946? I know my 1942 military had split windsheild (two inches shorter than this one), only one tail light, no tailgate, gas filler under the driver seat (seat filped up for acess), recessed headlights that flipped up to shine on the engine, 9 slots in the grill instead of 7 and compartments with lids in the rear fender wells.
Considering it's age and the fact it looks like it lead a working life, it's in remarkadly good shape. I have a thing for the GPW/MB/CJ2/CJ3 Jeeps. If I ever find one in decent shape and have the cash I'm buying it. Near 100% stock just to have and bomb around town in. My Uncle in Canada had one and restored it. He died recently. Wonder what happened to his little old Jeep?
Oh, I forgot two things 1) I have never seen that opening on the cowl does it look home made?, and 2) I am quite envious. If I had room for another vehicle, I would have an old flat fender jeep again. <O</OMike
I "think" the wide gas cap was to accommodate filling with a military "jerry" can. The headlight trim looks civie.... Flatman