input, label {
display:block;
}
<form name="message" method="post">
<section>
<div style="float:left;margin-right:20px;">
<label for="name">Name</label>
<input id="name" type="text" value="" name="name">
</div>
<div style="float:left;">
<label for="email">Email</label>
<input id="email" type="text" value="" name="email">
</div>
<br style="clear:both;" />
</section>
<section>
<label for="subject">Subject</label>
<input id="subject" type="text" value="" name="subject">
<label for="message">Message</label>
<input id="message" type="text" value="" name="message">
</section>
</form>