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2.2.42 [HTML] Section 17.9.1, The LABEL element

V0114:

The specification states:

for = idref [CS] (case-sensitive)

This attribute explicitly associates the label being defined with another control.
 When present, the value of this attribute must be the same as the value of the id 
attribute of some other control in the same document. When absent, the label being 
defined is associated with the element's contents.

All Document Modes (All Versions)

The value of the for attribute (the id of the referenced element) is not case-sensitive. Because the value of the id attribute for an element is case-sensitive, the for attribute may reference multiple elements. In this case, the last matching element (in document order) is recognized as the referenced element.

C0038:

The specification states:

Labels may be rendered by user agents in a number of ways (e.g., visually, read by 
speech synthesizers, etc.)

All Document Modes (All Versions)

The label is rendered visually.

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