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The CommentOID attribute references a CommentDef element that may carry submission information as described in the latest version of CDISC SDTM of the Study Data Tabulation Model (available at https://www.cdisc.org/standards/foundational/sdtm.
The ItemDef child element Alias may be added to represent an alternative name for the ItemDef, for example setting with Context="SASFieldName" for SAS dataset variable names.
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