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Subject: RE: Using attributes and elements and text
From: "Michael Kay" <mike@xxxxxxxxxxxx>
Date: Thu, 24 Feb 2005 17:45:27 -0000
> I have never see a conclusive definition on when using attributes
> instead of elements 

The usual reference is

http://xml.coverpages.org/elementsAndAttrs.htm

Michael Kay
http://www.saxonica.com/

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