chromium/content/test/data/accessibility/css/background-color-transparent.html

<!--
@BLINK-ALLOW:backgroundColor=*
@BLINK-ALLOW:color=*
@WIN-ALLOW:background-color:*
@WIN-ALLOW:color:*
@WIN-ALLOW:ia2_hypertext=*
@WIN-ALLOW:offset:*
@AURALINUX-ALLOW:bg-color=*
@AURALINUX-ALLOW:fg-color=*
@AURALINUX-ALLOW:offset=*
-->
<!DOCTYPE html>
<html>
  <body>

<div id="default">Document base color.</div>

<div style="background-color: blue">
    <p id="transparent" style="background-color: transparent">Transparent color.</p>
</div>

<div style="background-color: blue">
    <div style="background-color: green">
        <p id="obscuring-background" style="background-color: transparent">Obscuring background.</p>
    </div>
</div>

<p id="blended-default" style="background-color: rgba(50%, 50%, 50%, 0.5)">
    Blended with document base color.
</p>

<div style="background-color: rgba(50%, 50%, 50%, 0.5)">
    <p id="blended-background" style="background-color: rgba(50%, 50%, 50%, 0.5)">
        Blended with background color.
    </p>
</div>

  </body>
</html>