elvtags(1) on Linux
The text c364d7273a87, as Debian 3.0 (Woody), Debian 2.2 (Potato) shipped it.
Generates "tags" and (optionally) "refs" files
Flags it lists
-
-B -
-D -
-F -
-N -
-a -
-e -
-h -
-i -
-l -
-p -
-r -
-s -
-t -
-v -
-x