You are researching the deductibility of a certain expense. You take the following steps:
Gather facts → Determine issue → Examine annotated reference service → Locate a revenue ruling that appears directly on point and allows the deduction.
You located the revenue ruling as soon as you began researching using the reference service. You did not continue reviewing the reference service once you spotted the revenue ruling cite. You have performed no other research steps or reviewed authority other than that indicated. What additional steps are advisable at this point? Why?