I had to add the following to "lib-src/etags.c" to build with Win32.
-lipp
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Index: etags.c
===================================================================
RCS file: /pack/xemacscvs/XEmacs/xemacs/lib-src/etags.c,v
retrieving revision 1.27
diff -u -r1.27 etags.c
--- etags.c 2001/12/20 07:58:19 1.27
+++ etags.c 2001/12/24 06:00:54
@@ -55,6 +55,11 @@
# ifndef PTR
# define PTR void *
# endif
+# if defined(__STDC__)
+# define __P(args) args /* use prototypes */
+# else
+# define __P(args) () /* no prototypes */
+# endif
#else
# if defined(__STDC__) && (__STDC__ || defined(__SUNPRO_C))
# define __P(args) args /* use prototypes */
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