How do you create a file format?

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I've been doing some reading on file formats and I'm very interested in them. I'm wondering what the process is to create a format. For example, a .jpeg, or .gif, or an audio format. What programming language would you use (if you use a programming language at all)?

The site warned me that this question might be closed, but that's just a risk I'll take in the pursuit of knowledge. :)

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