code: function( tagName ) {
              var element = document.createElement( tagName ),
                  style   = element.style;
  
              style.background = "transparent none";
              style.border     = "none";
              style.margin     = "0px";
              style.padding    = "0px";
              style.position   = "static";
  
              return element;
          }
docs: Creates an easily positionable element of the given type that therefor
  serves as an excellent container element.
  @function
  @param {String} tagName
  @returns {Element}