a graduate student interested in pursuing a career in the law is researching how notices are written in the internal revenue bulletin. He reads the following notice: "notice 2004-31, 2004-23 IRB 898" which one of the following choices regarding the student's interpretation of the notice is correct?

a. it is the 23rd revenue ruling issued by the IRS in 2004

b. it begins on page 898

c. the Notice is missing a key element: the docket number of the case to which it makes reference

d. it was published in the 31st issue of the internal revenue bulletin