'snapshot' from sourcefiles of different folders

I'm researching different SCM systems for my final assignment for a company. One of the requirements is the possibility to make a project release(tag) of different source files from different files. I tested Subversion, but I couldn't made a tag release of sourcefiles from different folders. Is this possible with Subversion?

I have for example the following source files:
calc/trunk/button.c
calc/trunk/integer.c
calc/trunk/double.c
calc/trunk/real.c
paint/trunk/foo.c
paint/trunk/bar.c

 

but I want to create a tag from the following files:
calc/trunk/button.c
calc/trunk/integer.c
paint/trunk/bar.c

 

Is this possible?