What are the package and subpackage comment for?

This is included in themes and plugins.

/*
 * @package WordPress
 * @subpackage Twenty_Ten
 * @since Twenty Ten 1.0
 */

What are they for? I’ve read that they are standard and so on, but what is the practical use for it?

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These are PHPDoc tags – used to generate meaningful (and automated) code documentation

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