tocheading has these attributes...
If more than one level of heading is present in the table of contents, each should be given in the XML file along with its level. The default value for level is "1" and levels should increase by units of 1. For example, an article appearing in the "Short reports" sub-section of the "Transplantation" section on a table of contents should be tagged like this:
<tocheading level="1">Transplantation</tocheading> <tocheading level="2">Short reports<tocheading>
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Created: Tue Dec 23 14:02:01 2003