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#### Headings and sections

The outline structure of the document as described in Document Structure, forms the basis for defining sections of the exported document. However, since the outline structure is also used for (for example) lists of tasks, only the first three outline levels will be used as headings. Deeper levels will become itemized lists. You can change the location of this switch globally by setting the variable `org-export-headline-levels`, or on a per-file basis with a line

    #+OPTIONS: H:4