2.1.62 [HTML5] Section 4.9.12.2 Forming relationships between data cells and header cells

V0139: The headers attribute is not supported

The specification states:

 4.9.12.2 Forming relationships between data cells and header cells

All document modes (Internet Explorer 11, Internet Explorer 10, Internet Explorer 9, and Internet Explorer 8)

The headers attribute is not supported.

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