heading (n.)

"to be at the head or in the lead," c. 1200, from head (n.). Meaning "to direct the head (toward)" is from c. 1600. Related: headed, heading. The earliest use of the word as a verb meant "behead" (Old English heafdian). Verbal phrase head up "supervise, direct" is attested by 1930.

also letterhead, "sheet of paper with a printed or engraved logo or address," 1868, short for letterheading (1867); from letter (n.1) + heading (n.) in the printing sense. So called because it was printed at the "head" of the sheet of paper.