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<?php
function MYTHEMENAME_preprocess_html(&$vars) {

  drupal_add_css(drupal_get_path('theme', 'MYTHEMENAME') . '/css/ie9.css', array(
    'type' => 'file',
    'group' => 2000,
    'media' => 'all',
    'browsers' => array('IE' => 'lte IE 9', '!IE' => FALSE),
    'weight' => 100
  ));
}
?>