function shouldIncludeTag(includeTags, excludeTags, tagCode) {
    return (
      (!includeTags || includeTags[tagCode]) &&
      (!excludeTags || excludeTags[tagCode] !== true)
    )
  }
Determines if the given tag should be included.

@param {object} includeTags Map of tags to include
@param {object} excludeTags Map of tags to exclude
@param {number|string} tagCode Tag code to check
@returns {boolean} True if the tag should be included