For most purposes it isn't important how CVS stores information in the repository. In fact, the format has changed in the past, and is likely to change in the future. Since in almost all cases one accesses the repository via CVS commands, such changes need not be disruptive.
However, in some cases it may be necessary to understand how CVS stores data in the repository, for example you might need to track down CVS locks (see section Several developers simultaneously attempting to run CVS) or you might need to deal with the file permissions appropriate for the repository.
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