+This may be suffixed with a language tag beginning with `@` and
+ terminated with `$`.
+
+When a paragraph produces an `<html:p>` element “wrapped in” another
+ kind of element (e·g, a blockquote, section, or list item), the
+ identifier and language of the first paragraph are applied to the
+ wrapping element.
+If the first paragraph has no other contents, it is deleted.
+To apply the identifier or language to the `<html:p>` element itself,
+ and not its wrapper, one can simply make the first paragraph empty
+ (using a literal `¶` with no other contents).
+This paragraph will be dropped, but the following paragraphs will still
+ be processed as non·initial.