# Caveat Lector - this is untested!
foreach $tag (@tags) {
    push @{$tagstack{$tag->name}}, {
        text => $tag->value,
        attributes => {
            split /[\s=]+/, $tag->attributes
        },
    };
}

##</code><code>##

foreach my $tag (@tags) {
    my ($name, $attributes, $value) = $tag =~
    m#^<(\w+)\s+(\w+)?\s*>(.*?)</\1>$#;

    # Use $name, $attributes, and $value as per above
}