#!/usr/bin/env perl
use Modern::Perl;

open my $labels, '>', 'labels.txt';
open my $tables, '>', 'tables.txt';

{
  $/ = '';
  START:
  my $record = <DATA>;
  exit unless $record;
  my $fd = $record =~ /\*\s+DC/s ? $tables : $labels;
  print $fd $record;
  goto START;
}
__DATA__
LABEL#1 EQU *
     $MAC ABORT 

LABEL#2  EQU   *                                                                
     $NOT UPDATE,STOP                                    

T#TAB1   EQU   *                                                                
   DC    AL4(-1)