Tagging Problem

[Garg, Sukh]

Hi There,
I have a problem in Tagging a particular branch. But i am able to tag a
module.
Scenario is like this :
Say i have a module & i set the tag with command (cvs rtag tagName
moduleName).
Now Say i have 2 branches(B1 & B2) in this module & if u run (cvs status
-v)
then both of these branches shows that they have that tagName associated
with them. Now if i want to merge branch B1 with the other one B2 then say
branch B1 remains as such where as other one B2 is updated after merge. Now
what if i want to see the code(i.e code before merging) for the branch
which got updated after merge(B2). I thought if i can tag branch B2 before
merging then i can see the original code(i.e before merging) with command
(cvs
checkout -r tagName moduleName).
Pls suggest me (1) what i think is Ok or not.
                     (2) How to tag a branch of a particular module.
                     (3)Any other way to achieve the same.

Thanx
sukh