Conversation analysis as a branch of the vast field of discourse studies, aims to show the structure and the process of social interaction between people in any genre of conversation. This aim is traced in this study as well. This study focuses on Dell Hymes’ idea on the notion of communicative competence which is going beyond the structural linguistic properties of language. The purpose of this study is to make a link between communicative competence and sociocultural dimensions of language, which has a determining role in building up interlocutors’ shared ground and enabling a course of communication to take place. For this purpose, a case of Iranian taxi discussions is selected. The conversational codes are identified and the reason why a specific code occurred is provided according to the contexts of that taxi discussion (the context is provided by the narrator’s detailed description of the detail about that situation and condition). This was a discussion that interlocutors opposed each others’ ideas; therefore, the most frequent code was FTA which occurred 6 times.
