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  • Since it's \iffalse what's inside is not processed at all; however, conditionals in TeX, keep track of \if..\fi pairs inside of them (which lets you do \iffalse \ifnum1=1 foo\fi \fi with no problem). But only conditionals, TeX is not aware of the rest of tokens, so \let\commentstart=\iftrue is exactly the same as \foo\bar!\iftrue (the only one that actually understands is the \iftrue) hence it doesn't have any way of knowing. Commented May 20, 2016 at 9:46