confi-emacs-inicial/elpa/ac-html-20151005.731/completion-data/html-tag-short-docs/small

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The HTML Small Element (<small>) makes the text font size one size smaller (for example, from large to medium, or from small to x-small) down to the browser's minimum font size.  In HTML5, this element is repurposed to represent side-comments and small print, including copyright and legal text, independent of its styled presentation.
Content categories:
Flow content, phrasing content.
Permitted content:
Phrasing content.
Tag omission:
None, must have both a start tag and an end tag.
Permitted parent elements:
Any element that accepts phrasing content, or any element that accepts flow content.
Notes:
Although the <small> element, like the <b> and <i> elements, may be perceived to violate the principle of separation between structure and presentation, all three are valid in HTML5. Authors are encouraged to use their best judgement when determining whether to use <small> or CSS.