@magayon
out of my two sims, one was easy (in that i definitely found an almost-certainly correct answer in a handful of minutes) and one was tough (spent a lot of time looking [after finishing other sims] and answer prob only had a 30-50% chance of being right.
on a sim that's easier, i'd suggest drilling down through the tax code to get to the correct section… its quicker, easier, cleaner, leaves breadcrumbs, and just feels better, at least to me. for a really obscure one, like my 2nd, i did use the search function and then played around in the drilldown menu to see if its location in the code could help me decide whether or not it made sense as an answer.
either way, i wouldnt be too concerned. if i could have done all research sims, i would have.
REG - 81
BEC - 88
AUD - 85
FAR - 81