The incoming links attribute lists the elements that link
to an element. This attribute is useful when your test cases link
to the requirements that they test, and you want to list all of the
test cases that target a specific requirement.
An incoming links attribute cannot be edited. It is automatically
updated when another element is linked to the element or when the
link or the element is removed. In the Attribute Editor, you can
specify the set of modules or views from which to list the incoming
links. By default, elements from all modules are included. You can
also determine whether incoming links from other workspaces are listed.