The <label> tag has a for=ID attribute that is supposed to specify what control it is labeling. But can the "for" attribute be an ID of any kind of element, or only a form element? Would this be valid?:
<label for="a-div">Label text</label>
<div id="a-div">
...
(a few controls in here)
...
</div>
<label for="a-div">Label text</label>
<div id="a-div">
...
(a few controls in here)
...
</div>