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<?php if ( is_taxonomy_hierarchical($taxonomy) ) : ?>
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<?php wp_dropdown_categories(array('hide_empty' => 0, 'hide_if_empty' => false, 'name' => 'parent', 'orderby' => 'name', 'taxonomy' => $taxonomy, 'selected' => $tag->parent, 'exclude_tree' => $tag->term_id, 'hierarchical' => true, 'show_option_none' => __('None'))); ?>
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<?php if ( 'category' == $taxonomy ) : ?>