This is the top-level tag encapsulating the whole file. All of the other elements - B, DDF, EXECUTE, FIELD, FILE, GROUP, INCLUDE, INFO, M, P, PAGE, RS2, RTF, SIGNATURE, TEXT - are used within it. (In fact, you may use the INCLUDE element to nest another IDF file inside it.)  It does not have attributes per se, but may take any GROUP attributes which have been set up, to serve as defaults.

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