br elementinterface HTMLBRElement : HTMLElement {};
   The br element represents a line
  break.
While line breaks are usually represented in visual media by physically moving subsequent text to a new line, a style sheet or user agent would be equally justified in causing line breaks to be rendered in a different manner, for instance as green dots, or as extra spacing.
br elements must be used only for line breaks that
  are actually part of the content, as in poems or addresses.
The following example is correct usage of the br
  element:
<p>P. Sherman<br> 42 Wallaby Way<br> Sydney</p>
br elements must not be used for separating thematic
  groups in a paragraph.
The following examples are non-conforming, as they abuse the
   br element:
<p><a ...>34 comments.</a><br> <a ...>Add a comment.</a></p>
<p><label>Name: <input name="name"></label><br> <label>Address: <input name="address"></label></p>
Here are alternatives to the above, which are correct:
<p><a ...>34 comments.</a></p> <p><a ...>Add a comment.</a></p>
<p><label>Name: <input name="name"></label></p> <p><label>Address: <input name="address"></label></p>
If a paragraph consists of nothing but a single
  br element, it represents a placeholder blank line
  (e.g. as in a template). Such blank lines must not be used for
  presentation purposes.
Any content inside br elements must not be
  considered part of the surrounding text.
A br element should separate paragraphs for the
  purposes of the Unicode bidirectional algorithm. This requirement
  may be implemented indirectly through the style layer. For example,
  an HTML+CSS user agent could implement these requirements by
  implementing the CSS 'unicode-bidi' property. [BIDI] [CSS]