Prevents users from viewing the HTML source of Web pages by clicking the Source command on the View menu. If you enable this policy the Source command on the View menu will appear dimmed. If you disable this policy or do not configure it then users can view the HTML source of Web pages from the browser View menu. Caution: This policy does not prevent users from viewing the HTML source of a Web page by right-clicking a Web page to open the shortcut menu and then clicking View Source. To prevent users from viewing the HTML source of a Web page from the shortcut menu set the “Turn off Shortcut Menu” policy which disables the entire shortcut menu.
View menu: Disable Source menu option
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HKEY_CURRENT_USER -> Software -> Policies -> Microsoft -> Internet Explorer -> Restrictions # NoViewSource
Windows Components -> Internet Explorer -> Browser menus