The element p is defined in module common. It belongs to group paragraph and front.
Content model(#PCDATA | pre | em | u | strong | br | sup | tt | sub | link | name | email | organization | term | foreign | url | ul | ol | dl | footnote | endnote | glossref | indexref | pagenumber | q | blockquote | citation | table | imath | dmath | im | mm | stanza)*
Since almost every text in a document is divided in paragraphs,
p is propably the most used element.
These elements contain p:
abbreviation, abstract, acknowledgement, appendix, bibliography, block, blockquote, chapter, copyright, dd, declaration, dedication, endnote, entry, example, footnote, front, glossary, grant, li, motto, part, preface, resources, section, subblock, subsection, summary, vita.
These elements may occur inside of p:
#PCDATA, blockquote, br, citation, dl, dmath, em, email, endnote, footnote, foreign, glossref, im, imath, indexref, link, mm, name, ol, organization, pre, q, stanza, strong, sub, sup, table, term, tt, u, ul, url