This policy setting determines whether Internet Explorer MIME sniffing will prevent promotion of a file of one type to a ...

"This policy setting determines whether Internet Explorer MIME sniffing will prevent promotion of a file of one type to a more dangerous file type.

If you enable this policy setting, the Mime Sniffing Safety Feature is enabled for all processes.

If you disable or do not configure this policy setting, the Mime Sniffing Safety Feature is disabled for all processes."
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