Documentation for JIRA 4.4. Documentation for other versions of JIRA is available too.

Title: Creating Issues and Comments from Email  
Author: admin Apr 17, 2009
Last Changed by: Giles Gaskell Jun 14, 2012
Tiny Link: (useful for email) https://confluence.atlassian.com/x/RwfuDw
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    Page: Configuring Email Notifications