RFC 3261, section 6

A dialog is a peer-to-peer SIP relationship between two UAs that persists for some time. A dialog is established by SIP messages, such as a 2xx response to an INVITE request. A dialog is identified by a call identifier, local tag, and a remote tag. A dialog was formerly known as a call leg in RFC 2543.

More details on dialogs can be found in the section Dialog Basics.

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