This free-form nature of HTML can take some getting used to, but is provides tremendous flexibility to the author. HTML implements a variety of stylistic and hypertext features. All of these features are controlled with HTML elements . An element is nothing more than a special chunk of text that tells a browser what to do. Capitalization of elements is not significant.
Elements usually apply to some section of plain text.
The tag that appears before the enclosed text must begin with the element. An end tag appears after the enclosed text. In other words, when an HTML browser sees an ampersand, it knows that the immediately following sequence of characters is a special code that it should not interpret as plain text. Because both the HEAD and BODY elements are part of the HTML element, they are placed inside the HTML element. The HEAD element comes before the BODY element, just as your head is above the rest of your body.