This policy setting allows you to manage where tabs are displayed.If you enable this policy setting tabs are displayed on a separate row.If you disable this policy setting tabs are not displayed on a separate row.If you do not configure this policy setting the user can change where tabs are displayed.
Policy path:
Windows Components\Internet Explorer\Toolbars 
Scope:
User 
Supported on:
At least Internet Explorer 9.0 
Registry settings:
HKCU\Software\Policies\Microsoft\Internet Explorer\MINIE!ShowTabsBelowAddressBar 
Filename:
inetres.admx 
