These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.00 s (backtrack: 0/20).

[ebuild  N     ] app-eselect/eselect-ctags-1.20::gentoo  9 KiB
[ebuild  N     ] app-eselect/eselect-emacs-1.20::gentoo  0 KiB

Total: 2 packages (2 new), Size of downloads: 9 KiB