You can use the -P option, which runs the source through the 'C' preprocessor before submitting it to the Perl compiler. If you do this:

use strict;

{
    print "This is a line of text\n";
#if 0
    print "This will not print\n";
#endif
}
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only the first print statement will execute. Invoke with  perl -P myscript.pl --Chris