You can put the header in the inline expression of R:
```{r} eval_cell = TRUE ``` `r if (eval_cell) '# Heading (would like to eval only if eval_cell is TRUE)'` ```{r eval = eval_cell} summary(cars) ```
This will become cumbersome if you have large blocks of text / code that should be conditionally included, in which case you are advised to put them in a separate child document, say child.Rmd :
# Heading (would like to eval only if eval_cell is TRUE) ```{r} summary(cars) ```
Then in the original (parent) document you just need to
```{r} eval_cell = TRUE ``` ```{r child='child.Rmd', eval=eval_cell} ```
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