The "official" XML comment tags
The following XML comment tags are officially supported in VB.NET: c,code, example, exception, include, list, para, param, paramref, permission, remarks, returns, see, seealso, summary and typeparam.
c: This tag is used to denote code, so it can be used to identify sample code associated with a particular entity within the source code. Note that the tag can only be used to represent a single line of code or to denote that some of the text on a line should be marked up as code. Example: <c>Dim MyObject As MyType</c>
code: This tag is used to denote more than one line of code, so it can be used to identify longer areas of sample code.
example: This tag may be used to describe an example of using a particular method or class. It is possible to include code samples within the example tag by making use of either the c or code tags.
exception: The exception tag allows a method's exception handling to be documented. The cref attribute allows the namespace of the exception handler to be included. Example: <exception cref="System.Exception" >Throws an exception if the customer is not found.</exception>
include: This tag allows documentation to be imported from an external XML file rather than being stored within the source code itself. As such it may be useful if the documentation is written by people other than the software developers (e.g. technical writers).
list: This tag allows bulleted or numbered lists or tables to be added to XML comments.
para: This tag indicates that the text within the tags should be formatted within a paragraph. As such it can be used to format text within other tags such as summary or returns. Example: <para>This is a paragraph</para>
param: The param tag is used to document a method's arguments. The tag's name attribute specifies the name of the argument to which the tag refers. The tag is also used by Visual Studio's Intellisense system to show a description of a method's arguments. It is also used by the Visual Studio Object Browser. Example: <param name="FileName" >The filename of the file to be loaded.</param>
paramref: This tag can be used to refer to a method's argument elsewhere within the method's XML comments. The tag's name attribute specifies the name of the argument to which the tag refers. Note that the param tag is actually used to describe the parameter. Example: Use the <paramref name="FileName"/> argument to specify which filename is loaded.
permission: The permission tag can be used to describe any special permissions a specific object needs. The object to which the permission refers is included as the cref attribute. Example: Class needs to write to the file system, ensure user has appropriate access.
summary: The summary tag describes a method or class, so it is the most important tag. As well as being used in a project's documentation, the tag is also used by Visual Studio's Intellisense system to show a description of the method or class being referenced. It is also used by the Visual Studio Object Browser.
remarks: The remarks tag can be used to supply additional information about a method or class, supplementing the details given in the summary tag. As with the summary tag, this tag is also used by Visual Studio's Intellisense system and the Visual Studio Object Browser.
returns: Describes the return value of a method. Example: <returns>True if user has permission to access the resource, otherwise False.</returns>
see: The see tag is used to reference other entities (such as classes) in the project. The see tag is intended for use within other tags such as the summary tag. Example: <seealso cref="System.Configuration"/>
seealso: The seealso tag resembles the see tag and has identical syntax, except that the text is intended to be used to create a separate seealso section for the entity's documentation.
typeparam: Typeparam is used in an identical way to param, except that it is used to document a type associated with a generic class or function.
value: Value is only used when documenting a property, and is used to describe the value assigned to that. The comment is not required for properties that are marked as read only. Example: <value>Sets the employee's salary</value>