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https://www.w3.org/TR/xhtml2/introduction.html

> XHTML 2 takes a completely different approach, by taking the premise that all images have a long description and treating the image and the text as equivalents. In XHTML 2 any element may have a @src attribute, which specifies a resource (such as an image) to load instead of the element.






The content of the div can be used to support legacy browsers. It can have a link, iframe, a message or an outdated version of the content/menu/header/footer etc



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