aria-labelledby="IDREF" code example
Example: aria-labelledby
<div id="myBillingId">Billing</div>
<div>
<div id="myNameId">Name</div>
<input type="text" aria-labelledby="myBillingId myNameId"/>
</div>
<div>
<div id="myAddressId">Address</div>
<input type="text" aria-labelledby="myBillingId myAddressId"/>
</div>