lib/less/parser/parser.js
function () {
                if (parserInput.commentStore.length) {
                    var comment = parserInput.commentStore.shift();
                    return new(tree.Comment)(comment.text, comment.isLineComment, comment.index, fileInfo);
                }
            }
function () {
                if (parserInput.commentStore.length) {
                    var comment = parserInput.commentStore.shift();
                    return new(tree.Comment)(comment.text, comment.isLineComment, comment.index, fileInfo);
                }
            }
comments are collected by the main parsing mechanism and then assigned to nodes where the current structure allows it