Тег <th></th>

Этот тег определяет заголовочную ячейку таблицы.

index.html

<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8" />
<title>New Page</title>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.7.2/jquery.min.js"></script>
</head>
<body>
<div>
<table>
<caption>The Present Indefinite Tense</caption>
<colgroup>
<col span="3" width="100" />
<col width="50" />
<col span="3" width="100" />
<col width="200" />
<col width="100" />
</colgroup>
<thead>
<tr>
<th colspan="4">question</th>
<th colspan="2">positive</th>
<th colspan="3">negative</th>
</tr>
</thead>
<tbody>
<tr>
<td rowspan="4">Do</td>
<td>I</td>
<td rowspan="7">see</td>
<td rowspan="7">?</td>
<td>I</td>
<td rowspan="4">see</td>
<td>I</td>
<td rowspan="4">do not (don't)</td>
<td rowspan="7">see</td>
</tr>
<tr>
<td>you</td>
<td>You</td>
<td>You</td>
</tr>
<tr>
<td>we</td>
<td>We</td>
<td>We</td>
</tr>
<tr>
<td>they</td>
<td>They</td>
<td>They</td>
</tr>
<tr>
<td rowspan="3">Does</td>
<td>he</td>
<td>He</td>
<td rowspan="3">see<b>s</b></td>
<td>He</td>
<td rowspan="3">does not (doesn't)</td>
</tr>
<tr>
<td>she</td>
<td>She</td>
<td>She</td>
</tr>
<tr>
<td>it</td>
<td>It</td>
<td>It</td>
</tr>
</tbody>
<tfoot>
<tr>
<th colspan="4">вопросительная форма</th>
<th colspan="2">утвердительная форма</th>
<th colspan="3">отрицательная форма</th>
</tr>
</tfoot>
</table>
</div>
<script>
$(document).ready(function () {
$("*").css("margin", "0").css("padding", "0");
$("div").css({ "width": "950", "height": "272", "position": "absolute", "left": "50%", "top": "50%", "margin-left": "-475px", "margin-top": "-136px", "background-color": "#EEFCCD"});
$("table").css("border-collapse", "collapse").css("border", "solid 1px").css("font-size", "20px");
$("th").css("border-collapse", "collapse").css("border", "solid 1px");
$("td").css("border-collapse", "collapse").css("border", "solid 1px").css("vertical-align", "middle").css("text-align", "center");
});
</script>
</body>
</html>

<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8" />
<title>New Page</title>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.7.2/jquery.min.js"></script>
</head>
<body>
<div>
<table>
<caption>The Present Indefinite Tense</caption>
<colgroup>
<col span="3" width="100" />
<col width="50" />
<col span="3" width="100" />
<col width="200" />
<col width="100" />
</colgroup>
<thead>
<tr>
<th colspan="4">question</th>
<th colspan="2">positive</th>
<th colspan="3">negative</th>
</tr>
</thead>
<tbody>
<tr>
<td rowspan="4">Do</td>
<td>I</td>
<td rowspan="7">see</td>
<td rowspan="7">?</td>
<td>I</td>
<td rowspan="4">see</td>
<td>I</td>
<td rowspan="4">do not (don't)</td>
<td rowspan="7">see</td>
</tr>
<tr>
<td>you</td>
<td>You</td>
<td>You</td>
</tr>
<tr>
<td>we</td>
<td>We</td>
<td>We</td>
</tr>
<tr>
<td>they</td>
<td>They</td>
<td>They</td>
</tr>
<tr>
<td rowspan="3">Does</td>
<td>he</td>
<td>He</td>
<td rowspan="3">see<b>s</b></td>
<td>He</td>
<td rowspan="3">does not (doesn't)</td>
</tr>
<tr>
<td>she</td>
<td>She</td>
<td>She</td>
</tr>
<tr>
<td>it</td>
<td>It</td>
<td>It</td>
</tr>
</tbody>
<tfoot>
<tr>
<th colspan="4">вопросительная форма</th>
<th colspan="2">утвердительная форма</th>
<th colspan="3">отрицательная форма</th>
</tr>
</tfoot>
</table>
</div>
<script>
$(document).ready(function () {
$("*").css("margin", "0").css("padding", "0");
$("div").css({ "width": "950", "height": "272", "position": "absolute", "left": "50%", "top": "50%", "margin-left": "-475px", "margin-top": "-136px", "background-color": "#EEFCCD"});
$("table").css("border-collapse", "collapse").css("border", "solid 1px").css("font-size", "20px");
$("th").css("border-collapse", "collapse").css("border", "solid 1px");
$("td").css("border-collapse", "collapse").css("border", "solid 1px").css("vertical-align", "middle").css("text-align", "center");
});
</script>
</body>
</html>