The <l> tag delimits the beginning and the end of an HTML document. Given that <l> is the common ancestor of an HTML document it is often called the root element, as it is the root of an inverted tree structure containing the tags and content of a document. The <l> tag, however, directly contains only the <head> tag, the <body> tag, and potentially the <frameset> tag instead of the <body> tag. The HTML document template, shown earlier in the chapter, shows the <l> tag's typical use in a document, as a container for all other elements.