What Is the Difference Between a Tag and an Element?
<address category = "residence">
<name>name content</name>
<company>company content</company>
<phone>(011) 123-4567</phone>
</address>
Here <address>
is an element which has attribute category
Start and end tags
of an element
must be identical.
HTML elements are defined by a starting tag, may contain some content and a closing tag whereas Tags are the starting and ending parts of an HTML element.
Tags mark the start and end of an element.
<foo>
— start tag</foo>
— end tag<foo></foo>
— element
See the specification:
Each XML document contains one or more elements, the boundaries of which are either delimited by start-tags and end-tags, or, for empty elements, by an empty-element tag.
See also section 5 of NOT the comp.text.sgml FAQ