What are some potential pitfalls of converting a .txt file to a .php file for inclusion in a webpage?

One potential pitfall of converting a .txt file to a .php file for inclusion in a webpage is that the PHP code within the file may not be properly formatted or executed. To solve this issue, ensure that the PHP code is enclosed within <?php ?> tags and that any variables or functions are defined correctly.

&lt;?php
// Ensure that the PHP code is enclosed within &lt;?php ?&gt; tags
// Define any variables or functions correctly
?&gt;