In LaTeX text, the argument of any of the commands \chapter,
\section, \subsection, \subsubsection,
\eqno, \label, \ref, \cite, \bibitem,
\part, \appendix, \entry, or \index, is a
tag.
Other commands can make tags as well, if you specify them in the
environment variable TEXTAGS before invoking etags. The
value of this environment variable should be a colon-separated list of
commands names. For example,
TEXTAGS="def:newcommand:newenvironment"
export TEXTAGS
specifies (using Bourne shell syntax) that the commands `\def',
`\newcommand' and `\newenvironment' also define tags.