{comments} are annotations written by a user to document their code. A common package used for comments in code, apart from the traditional use of %, is the comment package.
comments are annotations written by a user to document their code. A common package used for comments in code, apart from the traditional use of %, is the comment package.

\documentclass{article}
\usepackage{comment}% http://ctan.org/pkg/comment
\begin{document}
Some regular text that will appear in the document.
% This is a comment.
% Anything following a '%' will not be visible in the output
\begin{comment}
Here is another comment, provided by the comment environment
from the comment package. Other environments may also be defined
as needed, to provide version-based comments.
\end{comment}
Some more text within the document body.
\end{document}