IBIPOLNK is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "IBIP: Object links" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_IBIPOLNK TYPE IBIPOLNK.
The IBIPOLNK table consists of various fields, each holding specific information or linking keys about IBIP: Object links data available in SAP. These include RECORDNAME (IBIP: Name of the Data Transfer Record), KANTE (Number of the link between two technical objects), KANXT (Short text for link), NETID (Network identification)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .