/* CSS Document */

/*  1040form.com TIP TEMPLATE */

#content {
	width:650px;
	position:relative;
	top:20px;
	left:20px;
	margin:0px 0px 35px 0px;
}

#content h1 {
	font-family:Arial, Helvetica, sans-serif;
	font-size:24px;
	color:#330000;
}

#content h2 {
	font-family:Arial, Helvetica, sans-serif;
	font-size:22px;
	color:#330000;
}

#content h4 {
	font-family:Arial, Helvetica, sans-serif;
	font-size:14px;
	color:#330000;
}

#content h5 {
	font-family:Arial, Helvetica, sans-serif;
	font-size:12px;
	color:#330000;
}

#content ol {
	list-style:none outside decimal;
	font-weight:bold;
}

#content li {
	padding:4px 0px 4px 0px;
	font-weight:normal;
	line-height:1.2em;
}


#back_div {
	text-align:right;
	color:#0000ff;
}

#back_div a:link, #back_div a:visited {
	text-decoration:none;
	color:#0000ff;
	font-family:Verdana, Arial, Helvetica, sans-serif;
}

#back_div a:hover {
	text-decoration:underline;
	color:#ff0000;
}

.arc_ul {
	line-height:1.16em;
	list-style:none outside none;
	padding:0px 0px 0px 15px;
}

.arc_ul a:link, .arc_ul a:visited {
	color:#0000ff;
	text-decoration:none;
}

.arc_ul a:hover {
	color:#ff0000;
	text-decoration:underline;
}

.arc_ul2 {
	font-size:12px;
	line-height:1.16em;
	list-style:none outside none;
	padding:0px 0px 0px 5px;
	margin:0px
}

.arc_ul2 a:link, .arc_ul2 a:visited {
	color:#0000ff;
	text-decoration:none;
}

.arc_ul2 a:hover {
	color:#ff0000;
	text-decoration:underline;
}