The internal revenue code is the most authoritative source of income tax law. in trying to resolve an income tax question, however, a tax researcher also consults administrative rulings (income tax regulations, revenue rulings, etc.) and court decisions. why wouldn't the tax researcher just consult the code since it is the highest authority? similarly, why is there a need for administrative rulings and court decisions?

The answer is the Code contains general language and does not address the many specific situations and transactions that occur. To resolve tax questions concerning specific​ situations, administrative rulings and court decisions are an integral part of the income tax law.

Even though the Code is the highest authority of tax law sources, the Code contains general language and does not address the many specific situations and transactions that occur. To resolve tax questions concerning specific situations, administrative rulings and court decisions are an integral part of the income tax law.

in terms of experimental research, mcdonald’s charging different prices in the two cities relates to