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chromium/content/test/data/accessibility/accname/name-div-label-labelledby.html 

<!--
@BLINK-DENY:descri*
-->
<!doctype html>
<html>
<body>
<div id="test" aria-labelledby="ID1" aria-label="Tag">foo</div>
<span id="ID1">bar</span>
</body>
</html>