I now have all the information needed for a thorough, concise summary. Let me compile the answer.
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Result from failure of the mammary bud to develop or premature disappearance of the mammary crest.
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May be associated with Turner syndrome (gonadal agenesis), Poland syndrome, or occur in isolation.
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The Developing Human: Clinically Oriented Embryology, p. 1187
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Creasy & Resnik's Maternal-Fetal Medicine, Box 11.2
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Both occur due to incomplete regression of the mammary ridge.
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Most commonly found along the inframammary chest and axilla; rarely in groin, thigh, or buttock.
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Polythelia: incidence similar in males and females; ~10% of cases are familial.
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Accessory tissue responds to hormones (enlarges during puberty, pregnancy, lactation) and can develop the same benign and malignant diseases as normal breast tissue.
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Polythelia is associated with renal and urinary tract anomalies - screening is recommended.
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Polymazia may also associate with vertebral anomalies, cardiac arrhythmias, and renal anomalies.
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Bailey & Love's Short Practice of Surgery, p. 947
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Dermatology 2-Volume Set 5e, p. 1284
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The Developing Human, p. 1187-1188