QuickTime Movie File Format Specification, May 1996
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There are two different sample data formats used by time code media.
If the Counter flag is set to 1 in the time code sample description, the sample data is a counter value. Each sample contains a 32-bit integer counter value.
If the Counter flag is set to 0 in the time code sample description, the sample data format is a time code record, as follows.
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