| Microsoft XML Core Services (MSXML) 5.0 for Microsoft Office - XSLT Developer's Guide |  |
Literal Result Elements in XSLT Files
An XSLT file can contain elements that are in the XSLT namespace, such as <xsl:if>. These elements are interpreted as XSLT code to be processed. Elements in the XSLT file that are not in the XSLT namespace, such as <HTML>, <BODY>, <P>, and <H2>, are treated as literal result elements, and are copied to the output with minimal processing. HTML elements in the XSLT file must be closed: Be sure to include a closing slash, such as <BR/> or </P>.