This process is most often associated with online documents. A portion of the master file for the online IPF Reference looks like this:
:userdoc. . . . .im ipfcch01.ipf .im ipfcch02.ipf .im ipfcch03.ipf . . .
If you are imbedding files, the source file that begins with the :userdoc. tag is considered the master file. The imbedded files cannot have :userdoc. and :euserdoc..