Email HTML White List?

Here's a question about importing html emails.  The Eloqua 10 Emails documentation documentation (here:  Creating and Managing Emails in Eloqua 10) notes in a couple of places that html is checked against a "white list" of allowed html tags.  Is that white list documented anywhere?  I've searched for it here on Topliners with no luck.  We're starting to design some emails outside Eloqua and I'd like to give the html coder some guidance and what and what not to do.

If the same is true for landing pages, I'd be interested in that list, too.

Thanks!

Andy