HTML
<!doctype html>
<html>
<head>
<style>
html,body,div,span,applet,object,iframe,h1,h2,h3,h4,h5,h6,p,blockquote,pre,a,abbr,acronym,address,big,cite,code,
del,dfn,em,font,img,ins,kbd,q,s,samp,small,strike,strong,sub,sup,tt,var,b,u,i,center,dl,dt,dd,ol,ul,li,fieldset,
form,label,button,legend,table,caption,tbody,tfoot,thead,tr,th,td{margin:0;padding:0;border:0;outline:0;
font-size:100%;vertical-align:baseline;background:transparent;}
</style>
</head>
<body>
<div style="border:1px solid #000">hi</div>
<img src="assets/images/banner-top-beneath.jpg" style="width:600px;height:300px;margin:0;padding:0;border:1px solid #000">
<div style="border:1px solid #000">hi</div>
<div style=";border:1px solid #000"">hi</div>
</body>
</html>