Hi there! Actually it is just coding styles people use. .inc basically is a sympol for or extension used for a file that is to be included. For example, if I use include 'connection.inc', this is a php file with php code and but just the extension is inc to indicate that this is an include file. You can even use 'connection.php' as an include file and it would not make any difference. Now whether it is .inc or .php file, you must add php tags in that file, where required. Hope this answers your questions.
Regards
T. A. Barry
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