A heading starts with the first nonblank character after the <head> tag. The <head> tag can appear on the same line as the element to which a heading is being added, or on the following line.
Headings that are wider than the heading area are automatically wrapped onto successive lines. To force a specific line break, put a \ (backslash) where you want the line to break.
A heading ends at the end of the line in the source file unless the line ends with an & (ampersand). If a heading spans multiple lines in your source file, put an ampersand after all the lines except the last.
The <\head> end tag is not required.