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chromium/content/test/data/accessibility/accname/name-file-label-inline-block-elements.html 

<!--
@BLINK-DENY:descri*
-->
<!doctype html>
<html>
<body>
<input type="file" id="test" />
<label for="test">W<i>h<b>a</b></i>t<br>is<div>your<div>name<b>?</b></div></div></label>
</body>
</html>