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Standard excerpt:
"The XML Linking Language [XLink] defines Extensible
Markup Language (XML) 1.0 [XML] constructs to describe
links between resources. One of the stated requirements on XLink is to support HTML
[HTML 4.01] linking constructs in a generic way. The HTML BASE element is
one such construct which the XLink Working Group has considered. BASE allows authors
to explicitly specify a document's base URI for the purpose of resolving relative URIs
in links to external images, applets, form-processing programs, style sheets, and so on."
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