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// layout xml
<reference name="content">
      <block type="core/template" name="contactForm" template="contacts/form.phtml"/>
</reference>


// include inline in CMS page or block
{{block type="core/template" template="contacts/form.phtml"}}


// include in php
<?php echo $this->getLayout()->createBlock('core/template')->setTemplate('contacts/form.phtml')->toHtml(); ?>