Taxonomic Notes
Recording Synonyms
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According to GBIF GNA Profile Reference Guide for Darwin Core Archive, Core Terms and Extensions: "Synonyms occupy separate lines and therefore also have unique taxonIDs."
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In Publishing Species Checklists, Step-by-Step Guide, there is a good example of how to handle synonyms on page 18. This is a very good, detailed reference.
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Several references indicate that misspellings should be noted in dwc:taxonRemarks. Example: "this name is a misspelling in common use"