Sometimes large blocks of code need to be commented out for testing. You can't use /**/ style comments because these can't be nested. Surely a large block of your code will contain at least one comment, won't it?
The easiest way to do this is with an #if 0 block. Don't use #ifdef as someone can unknowingly trigger ifdefs from the compiler command line.
The problem with #if 0 is that a while later neither you nor someone else has any idea why this code has been commented out. Is it because a feature has been dropped? Is it because it was buggy? Didn't it compile? Can it be reinstated? It's a mystery.
Therefor you can also chose to use descriptive macro names instead of #if 0.