On a first glance it looks like JSDoc or jsdoc-toolkit, yet I see tags which are not defined in either of both. I read in Google JavaScript Style Guide they are using JSDoc, but there are many non-JSDoc tags in the public source code, hence my curiousity.
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According to a Google Developer Advocate they usually employ jsdoc-toolkit doc tags plus Closure compiler tags.
(I found out via other channels, but for the sake of completeness I’ll document my findings here as well.)