CFR / 
Title 17
 / Part 232
 / 
Sec. 232.305 Number of characters per line; tabular and columnar
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(b) Paragraph (a) of this section does not apply to HTML documents, Interactive Data Files (Sec. 232.11), Interactive Data Financial Reports (Sec. 232.11) or XBRL-Related Documents (Sec. 232.11).