The document discusses implementing stacks and queues using linked lists. It defines stacks as last-in first-out data structures that can be used for function calls and arithmetic expressions. Stacks are implemented using linked lists for dynamic memory allocation. Queues are first-in first-out structures with additions at the rear and deletions at the front, and can be categorized as deques or priority queues. Both stacks and queues are commonly implemented using linked lists for flexibility.