Edit in JSFiddle

Result
JavaScript
HTML

$(document).ready(function () {
                var p;
                $("#detach").click(function () {
                    p = $("p").detach();
                });
                $("#attach").click(function () {
                    $("#targetDiv").append(p);
                });
            });

<html>
        <head>
        <title>detach</title>
        </head>
        <body>
        <div id="targetDiv">
        <p>This is 99codingexample.</p>
        </div><br />
        <input type="button" id="detach" value="Detach"/>
        <input type="button" id="attach" value="Attach"/>
        <input type="button" id="reset" value="Reset" onclick="location.reload()" />
        </body>
        </html>