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===Elements vs. tags===
As is generally understood, the position of an element is
|at=§3.2.1
|title=§3 On SGML and HTML
|work=HTML 4.01 Specification
|date=24 December
|url=http://www.w3.org/TR/1999/REC-html401-19991224/intro/sgmltut.html#h-3.2.1
|publisher=[[W3C]]
|