Where can href attribute appear in HTML document?

In which elements (tags) attribute href is allowed according to the HTML 4.01 standard?

EDIT: An is it commonly used is some other tags (in开发者_开发百科 non-standard ways).

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According to the standard...

A, AREA, LINK, BASE

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primarily the Anchor tag

<a href="www.url.com">link</a>

Have a look at www.htmlref.com

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AFAIK only <a> and <base> tags allow the href attr.