XML: The Annotated Specification > Logical Structures > Start-Tags, End-Tags, and Empty-Element Tags

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The beginning of every non-empty XML element is marked by a start-tag.

Tip

Empty elements can have start-tags too, because the empty element <imgsrc="a.jpg"/> could also be written as <imgsrc="a.jpg"></img>.

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Chapter 3. Logical Structures > Start-Tags, End-Tags, and Empty-Element Tags