The man page describing sys/queue.h include sample code which is written in a
way that suggests that the *_REMOVE macros free memory.  For example:

 while (head.lh_first != NULL)           /* Delete. */
             LIST_REMOVE(head.lh_first, entries);

As a general purpose example of how to clear a LIST, this is misleading. 
Especially for all the kids today whose primary language is Java, C#, or
Objective-C.  (Sadly, I've become one of those kids :-) )

FreeBSD's current man page is more verbose:

                                             /* TailQ Deletion. */
> >      while (!TAILQ_EMPTY(&head)) {
> >              n1 = TAILQ_FIRST(&head);
> >              TAILQ_REMOVE(&head, n1, entries);
> >              free(n1);
> >      }
> >                                              /* Faster TailQ Deletion. */
> >      n1 = TAILQ_FIRST(&head);
> >      while (n1 != NULL) {
> >              n2 = TAILQ_NEXT(n1, entries);
> >              free(n1);
> >              n1 = n2;
> >      }
> >      TAILQ_INIT(&head);

(Thanks to John Baldwin for pointing the FreeBSD version out to me.)