<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html>
<head>
<style>
iframe {
margin: 0px;
padding:0px;
border: 1px solid #AAA;
display: block;
}
div {
margin: 0px;
padding:0px;
border: 1px solid #AAA;
height: 50px;
background-color: #ff0000;
}
</style>
</head>
<body>
<iframe></iframe><div></div>
</body>
</html>