The internal revenue code is the most authoritative source of income

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 Internal Revenue Code since it is the highest authority? Similarly, why is there a need for administrative rulings and court decisions? Explain your answer.

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