Links with fragment identifiers don't always lead to proper place

The following link brings you to the content under a heading, but it should
include the heading.

http://www.polisource.com/consumer-protection-test_PRIVATE.shtml#cpsc

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I isolated the problem at
http://www.polisource.com/misc/fragment-identifier-link-bug.html#test (the
page I pointed to in my original post was deleted). The bug occurs when you
set a negative relative top position for the div id you're linking to. The
css position apparently isn't considered for the link, so if you moved things
up, they'll be cut off.