Where can href attribute appear in HTML document?

Question

In which elements (tags) attribute href is allowed according to the HTML 4.01 standard?

EDIT: An is it commonly used is some other tags (in non-standard ways).

Answer 1

primarily the Anchor tag

<a href="www.url.com">link</a>

Have a look at www.htmlref.com

Answer 2

AFAIK only <a> and <base> tags allow the href attr.

Answer 3

According to the standard...

A, AREA, LINK, BASE