An easy way to see this in Netscape is to use the Page Source selection of the View menu to display the plain text that makes up the HTML that you see in you browser main window. There's probably something similar in MSIE.

Or to explain in different words what Joe said, put left-angle-bracket, then the letters B and R, then right-angle-bracket, where you want a line break. Left and right angle brackets are also known as less-than and greater-than, respectively, and are typed using shift-comma and shift-period on your keyboard.