\item First item
 \item Second item

The {label} argument specifies how items should be labeled. This argument is a piece of text that is inserted in a box to form the label. This argument can and usually does contain other LaTeX commands.

The {spacing} argument contains commands to change the spacing parameters for the list. This argument will most often be null, i.e., {}. This will select all default spacing which should suffice for most cases.

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