How do you flag code so that you can come back later and work on it?

Question

In C# I use the #warning and #error directives,

#warning This is dirty code...
#error Fix this before everything explodes!
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Answer 1

If it's some long term technical debt, you can comment like:

// TODO: This code loan causes an annual interest rate of 7.5% developer/hour. Upfront fee as stated by the current implementation. This contract is subject of prior authorization from the DCB (Developer's Code Bank), and tariff may change without warning.

... err. I guess a TODO will do it, as long as you don't simply ignore them.