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When opening new Internet Explorer window, a new browser session is issued. Therefore you can login with two different accounts on the same service (let's say Gmail). The same does not apply when opening a new tab in the same window in Internet Explorer.
How can I get a new browser session when opening a new tab or window on Firefox?
How about Google Chrome?
5IE 8 does not open new windows in a new session, at least not by default. However, it has a handy-dandy "New Session" command in the File menu. You can also get a new session by adding the
-nomerge
option to the command line, e.g. of a shortcut. – Martha – 2010-03-24T18:14:10.113