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Originally Posted by The GreatGonzo
A lot of the free e-books at PlanetPDF are offered as tagged PDF files.
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Tagging doesn't change the text in any way: if you run a tagged text (thus, is based on PDF 1.4) thorugh a reader that follows PDF 1.3, it will still work. The reader will just not be looking for the extra structures that contain the tagging information.