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<footnote>
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Ideally, this would provide a footnote at the bottom of the page. By clicking on the footnote link or icon, the information would be presented as a "margin note" or a footnote. (HTML+). The <fn> tag purports to provide the same function but from a much later standard.
"Footnotes and margins can contain text with emphasis and images, but not other markup such as paragraphs, lists or tables." (HTML+)
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