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Acronyms and abbreviations are identified by the <abbr> and/or <acronym> elements When they first appear in the page body their title attribute is set with the meaning of the acronym. The language of the acronym can be specified with the lang (in HTML) and/or xml:lang (in XHTML) attributes when the language differs from the document default language.
For exemple : <abbr title="HyperText Markup Language" lang="en">HTML</abbr>