File: vendor/squizlabs/php_codesniffer/src/Standards/PSR2/Docs/Files/ClosingTagStandard.xml

<documentation title="Closing Tag">
    <standard>
    <![CDATA[
    Checks that the file does not end with a closing tag.
    ]]>
    </standard>
    <code_comparison>
        <code title="Valid: Closing tag not used.">
        <![CDATA[
<?php
echo 'Foo';
<em></em>
        ]]>
        </code>
        <code title="Invalid: Closing tag used.">
        <![CDATA[
<?php
echo 'Foo';
<em>?></em>
        ]]>
        </code>
    </code_comparison>
</documentation>