next if(/^#/g);
  next if(/^\n/g);

##</code><code>##

while(<IFH>) {
  s/#.*//;
  if (s/\\\s*$//) {
    $_ .= <IFH>;
    redo;
  }
  s/^\s+//;
  s/\s+$//;
  next if !length();
  $line .= $_;
}