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Definitionally they seem the same, yet they are deemed dissimilar enough by the W3C to have separate tag definitions. What is the semantic difference between <acronym> and <abbr> in terms of linguistics, the HTML spec and interpretation.
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An abbreviation is a shortened form of a word used in place of the full word (e.g., Corp.). An acronym is a word formed from the first letters of each of the words in a phrase or name (e.g., NASA or laser). Abbreviations and acronyms are treated similarly in NREL publications.
What is an acronym? For one, acronyms are types of abbreviations. Specifically, an acronym is a specific type of abbreviation formed from the first letters of a multi-word term, name, or phrase, with those letters pronounced together as one term.
USA is an abbreviation for the United States of America.
Actually, the differences are so small that HTML5 decided to drop acronym in favour of abbr.
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