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Reference
Glossary
LayerThe layer element, which is a Netscape proprietary tag, allows
you to position content from another document on top of a Web page. One disadvantage with using layers is that it doesn't separate out structure from
presentation because the layer must be absolutely positioned. Also, layer
automatically targets all links in the embedded Web page to the window
containing the outer page. Using <DIV> tags with this element is
recommended because this allows layers to work with both Navigator
and Internet Explorer.
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