#include
is the preprocessor directive, <iostream>
is just an argument supplied in addition to this directive, which in this case happens to be a file name.
Some preprocessor directives take arguments, some don't, e.g.
#define FOO 1
#ifdef _NDEBUG
....
#else
....
#endif
#warning Untested code !
The common feature is that they all start with #
.
In Olden Times the preprocessor was a separate tool which pre-processed source code before passing it to the compiler front-end, performing macro substitutions and including header files, etc. These days the pre-processor is usually an integral part of the compiler, but it essentially just does the same job.
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