diff --git a/configure.ac b/configure.ac
index 106d1876e7..84159b07e6 100644
--- a/configure.ac
+++ b/configure.ac
@@ -1,5 +1,5 @@
 /*
- * This file is part of the ZFS Linux port.
+ * This file is part of OpenZFS.
  *
  * Copyright (c) 2009 Lawrence Livermore National Security, LLC.
  * Produced at Lawrence Livermore National Laboratory
@@ -92,31 +92,6 @@ AC_CONFIG_FILES([
 	etc/systemd/system/Makefile
 	etc/zfs/Makefile
 	include/Makefile
-	include/os/Makefile
-	include/os/freebsd/Makefile
-	include/os/freebsd/linux/Makefile
-	include/os/freebsd/spl/Makefile
-	include/os/freebsd/spl/acl/Makefile
-	include/os/freebsd/spl/rpc/Makefile
-	include/os/freebsd/spl/sys/Makefile
-	include/os/freebsd/zfs/Makefile
-	include/os/freebsd/zfs/sys/Makefile
-	include/os/linux/Makefile
-	include/os/linux/kernel/Makefile
-	include/os/linux/kernel/linux/Makefile
-	include/os/linux/spl/Makefile
-	include/os/linux/spl/rpc/Makefile
-	include/os/linux/spl/sys/Makefile
-	include/os/linux/zfs/Makefile
-	include/os/linux/zfs/sys/Makefile
-	include/sys/Makefile
-	include/sys/crypto/Makefile
-	include/sys/fm/Makefile
-	include/sys/fm/fs/Makefile
-	include/sys/fs/Makefile
-	include/sys/lua/Makefile
-	include/sys/sysevent/Makefile
-	include/sys/zstd/Makefile
 	lib/libzfs/libzfs.pc
 	lib/libzfsbootenv/libzfsbootenv.pc
 	lib/libzfs_core/libzfs_core.pc
diff --git a/include/Makefile.am b/include/Makefile.am
index 4da43afd85..eee989d4a1 100644
--- a/include/Makefile.am
+++ b/include/Makefile.am
@@ -1,4 +1,10 @@
-SUBDIRS = sys os
+if BUILD_LINUX
+include $(srcdir)/%D%/os/linux/Makefile.am
+endif
+if BUILD_FREEBSD
+include $(srcdir)/%D%/os/freebsd/Makefile.am
+endif
+
 
 COMMON_H = \
 	cityhash.h \
@@ -7,27 +13,187 @@ COMMON_H = \
 	zfs_deleg.h \
 	zfs_fletcher.h \
 	zfs_namecheck.h \
-	zfs_prop.h
+	zfs_prop.h \
+	\
+	sys/abd.h \
+	sys/abd_impl.h \
+	sys/aggsum.h \
+	sys/arc.h \
+	sys/arc_impl.h \
+	sys/avl.h \
+	sys/avl_impl.h \
+	sys/bitops.h \
+	sys/blkptr.h \
+	sys/bplist.h \
+	sys/bpobj.h \
+	sys/bptree.h \
+	sys/bqueue.h \
+	sys/btree.h \
+	sys/dataset_kstats.h \
+	sys/dbuf.h \
+	sys/ddt.h \
+	sys/dmu.h \
+	sys/dmu_impl.h \
+	sys/dmu_objset.h \
+	sys/dmu_recv.h \
+	sys/dmu_redact.h \
+	sys/dmu_send.h \
+	sys/dmu_traverse.h \
+	sys/dmu_tx.h \
+	sys/dmu_zfetch.h \
+	sys/dnode.h \
+	sys/dsl_bookmark.h \
+	sys/dsl_crypt.h \
+	sys/dsl_dataset.h \
+	sys/dsl_deadlist.h \
+	sys/dsl_deleg.h \
+	sys/dsl_destroy.h \
+	sys/dsl_dir.h \
+	sys/dsl_pool.h \
+	sys/dsl_prop.h \
+	sys/dsl_scan.h \
+	sys/dsl_synctask.h \
+	sys/dsl_userhold.h \
+	sys/edonr.h \
+	sys/efi_partition.h \
+	sys/frame.h \
+	sys/hkdf.h \
+	sys/metaslab.h \
+	sys/metaslab_impl.h \
+	sys/mmp.h \
+	sys/mntent.h \
+	sys/mod.h \
+	sys/multilist.h \
+	sys/nvpair.h \
+	sys/nvpair_impl.h \
+	sys/objlist.h \
+	sys/pathname.h \
+	sys/qat.h \
+	sys/range_tree.h \
+	sys/rrwlock.h \
+	sys/sa.h \
+	sys/sa_impl.h \
+	sys/skein.h \
+	sys/spa.h \
+	sys/spa_boot.h \
+	sys/spa_checkpoint.h \
+	sys/spa_checksum.h \
+	sys/spa_impl.h \
+	sys/spa_log_spacemap.h \
+	sys/space_map.h \
+	sys/space_reftree.h \
+	sys/sysevent.h \
+	sys/txg.h \
+	sys/txg_impl.h \
+	sys/u8_textprep.h \
+	sys/u8_textprep_data.h \
+	sys/uberblock.h \
+	sys/uberblock_impl.h \
+	sys/uio_impl.h \
+	sys/unique.h \
+	sys/uuid.h \
+	sys/vdev.h \
+	sys/vdev_disk.h \
+	sys/vdev_draid.h \
+	sys/vdev_file.h \
+	sys/vdev_impl.h \
+	sys/vdev_indirect_births.h \
+	sys/vdev_indirect_mapping.h \
+	sys/vdev_initialize.h \
+	sys/vdev_raidz.h \
+	sys/vdev_raidz_impl.h \
+	sys/vdev_rebuild.h \
+	sys/vdev_removal.h \
+	sys/vdev_trim.h \
+	sys/xvattr.h \
+	sys/zap.h \
+	sys/zap_impl.h \
+	sys/zap_leaf.h \
+	sys/zcp.h \
+	sys/zcp_global.h \
+	sys/zcp_iter.h \
+	sys/zcp_prop.h \
+	sys/zcp_set.h \
+	sys/zfeature.h \
+	sys/zfs_acl.h \
+	sys/zfs_bootenv.h \
+	sys/zfs_context.h \
+	sys/zfs_debug.h \
+	sys/zfs_delay.h \
+	sys/zfs_file.h \
+	sys/zfs_fuid.h \
+	sys/zfs_project.h \
+	sys/zfs_quota.h \
+	sys/zfs_racct.h \
+	sys/zfs_ratelimit.h \
+	sys/zfs_refcount.h \
+	sys/zfs_rlock.h \
+	sys/zfs_sa.h \
+	sys/zfs_stat.h \
+	sys/zfs_sysfs.h \
+	sys/zfs_vfsops.h \
+	sys/zfs_vnops.h \
+	sys/zfs_znode.h \
+	sys/zil.h \
+	sys/zil_impl.h \
+	sys/zio.h \
+	sys/zio_checksum.h \
+	sys/zio_compress.h \
+	sys/zio_crypt.h \
+	sys/zio_impl.h \
+	sys/zio_priority.h \
+	sys/zrlock.h \
+	sys/zthr.h \
+	\
+	sys/crypto/api.h \
+	sys/crypto/common.h \
+	sys/crypto/icp.h \
+	\
+	sys/fm/protocol.h \
+	sys/fm/util.h \
+	sys/fm/fs/zfs.h \
+	\
+	sys/fs/zfs.h \
+	\
+	sys/lua/lauxlib.h \
+	sys/lua/lua.h \
+	sys/lua/luaconf.h \
+	sys/lua/lualib.h \
+	\
+	sys/sysevent/dev.h \
+	sys/sysevent/eventdefs.h \
+	\
+	sys/zstd/zstd.h
+
+
+KERNEL_H = \
+	sys/zfs_ioctl.h \
+	sys/zfs_ioctl_impl.h \
+	sys/zfs_onexit.h \
+	sys/zvol.h \
+	sys/zvol_impl.h
+
 
 USER_H = \
 	libnvpair.h \
-	libuutil_common.h \
 	libuutil.h \
+	libuutil_common.h \
 	libuutil_impl.h \
 	libzfs.h \
-	libzfsbootenv.h \
 	libzfs_core.h \
+	libzfsbootenv.h \
 	libzutil.h \
 	thread_pool.h
 
+
 if CONFIG_USER
 libzfsdir = $(includedir)/libzfs
-libzfs_HEADERS = $(COMMON_H) $(USER_H)
+nobase_libzfs_HEADERS = $(COMMON_H) $(USER_H)
 endif
 
+kerneldir = $(prefix)/src/zfs-$(VERSION)/include
 if CONFIG_KERNEL
 if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include
-kernel_HEADERS = $(COMMON_H)
+nobase_kernel_HEADERS = $(COMMON_H) $(KERNEL_H)
 endif
 endif
diff --git a/include/os/Makefile.am b/include/os/Makefile.am
deleted file mode 100644
index 7eab1abde9..0000000000
--- a/include/os/Makefile.am
+++ /dev/null
@@ -1,6 +0,0 @@
-if BUILD_LINUX
-SUBDIRS = linux
-endif
-if BUILD_FREEBSD
-SUBDIRS = freebsd
-endif
diff --git a/include/os/freebsd/Makefile.am b/include/os/freebsd/Makefile.am
index 3c87d4a0e7..5ddb7cd710 100644
--- a/include/os/freebsd/Makefile.am
+++ b/include/os/freebsd/Makefile.am
@@ -1 +1,90 @@
-SUBDIRS = linux spl zfs
+noinst_HEADERS = \
+	%D%/linux/compiler.h \
+	%D%/linux/types.h \
+	\
+	%D%/spl/acl/acl_common.h \
+	\
+	%D%/spl/rpc/xdr.h \
+	\
+	%D%/spl/sys/acl.h \
+	%D%/spl/sys/acl_impl.h \
+	%D%/spl/sys/atomic.h \
+	%D%/spl/sys/byteorder.h \
+	%D%/spl/sys/callb.h \
+	%D%/spl/sys/ccompat.h \
+	%D%/spl/sys/ccompile.h \
+	%D%/spl/sys/cmn_err.h \
+	%D%/spl/sys/condvar.h \
+	%D%/spl/sys/cred.h \
+	%D%/spl/sys/ctype.h \
+	%D%/spl/sys/debug.h \
+	%D%/spl/sys/dirent.h \
+	%D%/spl/sys/disp.h \
+	%D%/spl/sys/dkio.h \
+	%D%/spl/sys/extdirent.h \
+	%D%/spl/sys/fcntl.h \
+	%D%/spl/sys/file.h \
+	%D%/spl/sys/freebsd_rwlock.h \
+	%D%/spl/sys/idmap.h \
+	%D%/spl/sys/inttypes.h \
+	%D%/spl/sys/isa_defs.h \
+	%D%/spl/sys/kmem.h \
+	%D%/spl/sys/kmem_cache.h \
+	%D%/spl/sys/kstat.h \
+	%D%/spl/sys/list.h \
+	%D%/spl/sys/list_impl.h \
+	%D%/spl/sys/lock.h \
+	%D%/spl/sys/misc.h \
+	%D%/spl/sys/mod_os.h \
+	%D%/spl/sys/mode.h \
+	%D%/spl/sys/mount.h \
+	%D%/spl/sys/mutex.h \
+	%D%/spl/sys/param.h \
+	%D%/spl/sys/policy.h \
+	%D%/spl/sys/proc.h \
+	%D%/spl/sys/processor.h \
+	%D%/spl/sys/procfs_list.h \
+	%D%/spl/sys/random.h \
+	%D%/spl/sys/rwlock.h \
+	%D%/spl/sys/sdt.h \
+	%D%/spl/sys/sid.h \
+	%D%/spl/sys/sig.h \
+	%D%/spl/sys/simd.h \
+	%D%/spl/sys/simd_x86.h \
+	%D%/spl/sys/spl_condvar.h \
+	%D%/spl/sys/string.h \
+	%D%/spl/sys/sunddi.h \
+	%D%/spl/sys/sysmacros.h \
+	%D%/spl/sys/systeminfo.h \
+	%D%/spl/sys/systm.h \
+	%D%/spl/sys/taskq.h \
+	%D%/spl/sys/thread.h \
+	%D%/spl/sys/time.h \
+	%D%/spl/sys/timer.h \
+	%D%/spl/sys/trace.h \
+	%D%/spl/sys/trace_zfs.h \
+	%D%/spl/sys/types.h \
+	%D%/spl/sys/types32.h \
+	%D%/spl/sys/uio.h \
+	%D%/spl/sys/uuid.h \
+	%D%/spl/sys/vfs.h \
+	%D%/spl/sys/vm.h \
+	%D%/spl/sys/vmsystm.h \
+	%D%/spl/sys/vnode.h \
+	%D%/spl/sys/vnode_impl.h \
+	%D%/spl/sys/wmsum.h \
+	%D%/spl/sys/zmod.h \
+	%D%/spl/sys/zone.h \
+	\
+	%D%/zfs/sys/freebsd_crypto.h \
+	%D%/zfs/sys/sha2.h \
+	%D%/zfs/sys/vdev_os.h \
+	%D%/zfs/sys/zfs_bootenv_os.h \
+	%D%/zfs/sys/zfs_context_os.h \
+	%D%/zfs/sys/zfs_ctldir.h \
+	%D%/zfs/sys/zfs_dir.h \
+	%D%/zfs/sys/zfs_ioctl_compat.h \
+	%D%/zfs/sys/zfs_vfsops_os.h \
+	%D%/zfs/sys/zfs_vnops_os.h \
+	%D%/zfs/sys/zfs_znode_impl.h \
+	%D%/zfs/sys/zpl.h
diff --git a/include/os/freebsd/linux/Makefile.am b/include/os/freebsd/linux/Makefile.am
deleted file mode 100644
index 00cff7f5dc..0000000000
--- a/include/os/freebsd/linux/Makefile.am
+++ /dev/null
@@ -1,5 +0,0 @@
-KERNEL_H = \
-	compiler.h \
-	types.h
-
-noinst_HEADERS = $(KERNEL_H)
diff --git a/include/os/freebsd/spl/Makefile.am b/include/os/freebsd/spl/Makefile.am
deleted file mode 100644
index b321825cb7..0000000000
--- a/include/os/freebsd/spl/Makefile.am
+++ /dev/null
@@ -1 +0,0 @@
-SUBDIRS = acl rpc sys
diff --git a/include/os/freebsd/spl/acl/Makefile.am b/include/os/freebsd/spl/acl/Makefile.am
deleted file mode 100644
index 5c0698d02e..0000000000
--- a/include/os/freebsd/spl/acl/Makefile.am
+++ /dev/null
@@ -1,4 +0,0 @@
-KERNEL_H = \
-	acl_common.h
-
-noinst_HEADERS = $(KERNEL_H)
diff --git a/include/os/freebsd/spl/rpc/Makefile.am b/include/os/freebsd/spl/rpc/Makefile.am
deleted file mode 100644
index f6faf4b188..0000000000
--- a/include/os/freebsd/spl/rpc/Makefile.am
+++ /dev/null
@@ -1,4 +0,0 @@
-KERNEL_H = \
-	xdr.h
-
-noinst_HEADERS = $(KERNEL_H)
diff --git a/include/os/freebsd/spl/sys/Makefile.am b/include/os/freebsd/spl/sys/Makefile.am
deleted file mode 100644
index 7d5081a4c2..0000000000
--- a/include/os/freebsd/spl/sys/Makefile.am
+++ /dev/null
@@ -1,73 +0,0 @@
-KERNEL_H = \
-	acl_impl.h \
-	acl.h \
-	atomic.h \
-	byteorder.h \
-	callb.h \
-	ccompat.h \
-	ccompile.h \
-	cmn_err.h \
-	condvar.h \
-	cred.h \
-	ctype.h \
-	debug.h \
-	dirent.h \
-	disp.h \
-	dkio.h \
-	extdirent.h \
-	fcntl.h \
-	file.h \
-	freebsd_rwlock.h \
-	idmap.h \
-	inttypes.h \
-	isa_defs.h \
-	kmem_cache.h \
-	kmem.h \
-	kstat.h \
-	list_impl.h \
-	list.h \
-	lock.h \
-	Makefile.am \
-	misc.h \
-	mod_os.h \
-	mode.h \
-	mount.h \
-	mutex.h \
-	param.h \
-	policy.h \
-	proc.h \
-	processor.h \
-	procfs_list.h \
-	random.h \
-	rwlock.h \
-	sdt.h \
-	sid.h \
-	sig.h \
-	simd_x86.h \
-	simd.h \
-	spl_condvar.h \
-	string.h \
-	sunddi.h \
-	sysmacros.h \
-	systeminfo.h \
-	systm.h \
-	taskq.h \
-	thread.h \
-	time.h \
-	timer.h \
-	trace_zfs.h \
-	trace.h \
-	types.h \
-	types32.h \
-	uio.h \
-	uuid.h \
-	vfs.h \
-	vm.h \
-	vmsystm.h \
-	vnode_impl.h \
-	vnode.h \
-	wmsum.h \
-	zmod.h \
-	zone.h
-
-noinst_HEADERS = $(KERNEL_H)
diff --git a/include/os/freebsd/zfs/Makefile.am b/include/os/freebsd/zfs/Makefile.am
deleted file mode 100644
index 081839c48c..0000000000
--- a/include/os/freebsd/zfs/Makefile.am
+++ /dev/null
@@ -1 +0,0 @@
-SUBDIRS = sys
diff --git a/include/os/freebsd/zfs/sys/Makefile.am b/include/os/freebsd/zfs/sys/Makefile.am
deleted file mode 100644
index 392bb4ae34..0000000000
--- a/include/os/freebsd/zfs/sys/Makefile.am
+++ /dev/null
@@ -1,15 +0,0 @@
-KERNEL_H = \
-	freebsd_crypto.h \
-	sha2.h \
-	vdev_os.h \
-	zfs_bootenv_os.h \
-	zfs_context_os.h \
-	zfs_ctldir.h \
-	zfs_dir.h \
-	zfs_ioctl_compat.h \
-	zfs_vfsops_os.h \
-	zfs_vnops_os.h \
-	zfs_znode_impl.h \
-	zpl.h
-
-noinst_HEADERS = $(KERNEL_H)
diff --git a/include/os/linux/Makefile.am b/include/os/linux/Makefile.am
index 605a1fcb75..4d6901c694 100644
--- a/include/os/linux/Makefile.am
+++ b/include/os/linux/Makefile.am
@@ -1 +1,111 @@
-SUBDIRS = kernel spl zfs
+if CONFIG_KERNEL
+kernel_linuxdir = $(kerneldir)/linux
+kernel_linux_HEADERS = \
+	%D%/kernel/linux/blkdev_compat.h \
+	%D%/kernel/linux/compiler_compat.h \
+	%D%/kernel/linux/dcache_compat.h \
+	%D%/kernel/linux/kmap_compat.h \
+	%D%/kernel/linux/mod_compat.h \
+	%D%/kernel/linux/page_compat.h \
+	%D%/kernel/linux/percpu_compat.h \
+	%D%/kernel/linux/simd.h \
+	%D%/kernel/linux/simd_aarch64.h \
+	%D%/kernel/linux/simd_powerpc.h \
+	%D%/kernel/linux/simd_x86.h \
+	%D%/kernel/linux/utsname_compat.h \
+	%D%/kernel/linux/vfs_compat.h \
+	%D%/kernel/linux/xattr_compat.h
+
+kernel_sysdir = $(kerneldir)/sys
+kernel_sys_HEADERS = \
+	%D%/zfs/sys/policy.h \
+	%D%/zfs/sys/sha2.h \
+	%D%/zfs/sys/trace_acl.h \
+	%D%/zfs/sys/trace_arc.h \
+	%D%/zfs/sys/trace_common.h \
+	%D%/zfs/sys/trace_dbgmsg.h \
+	%D%/zfs/sys/trace_dbuf.h \
+	%D%/zfs/sys/trace_dmu.h \
+	%D%/zfs/sys/trace_dnode.h \
+	%D%/zfs/sys/trace_multilist.h \
+	%D%/zfs/sys/trace_rrwlock.h \
+	%D%/zfs/sys/trace_txg.h \
+	%D%/zfs/sys/trace_vdev.h \
+	%D%/zfs/sys/trace_zfs.h \
+	%D%/zfs/sys/trace_zil.h \
+	%D%/zfs/sys/trace_zio.h \
+	%D%/zfs/sys/trace_zrlock.h \
+	%D%/zfs/sys/zfs_bootenv_os.h \
+	%D%/zfs/sys/zfs_context_os.h \
+	%D%/zfs/sys/zfs_ctldir.h \
+	%D%/zfs/sys/zfs_dir.h \
+	%D%/zfs/sys/zfs_vfsops_os.h \
+	%D%/zfs/sys/zfs_vnops_os.h \
+	%D%/zfs/sys/zfs_znode_impl.h \
+	%D%/zfs/sys/zpl.h
+
+kernel_spl_rpcdir = $(kerneldir)/spl/rpc
+kernel_spl_rpc_HEADERS = \
+	%D%/spl/rpc/xdr.h
+
+kernel_spl_sysdir = $(kerneldir)/spl/sys
+kernel_spl_sys_HEADERS = \
+	%D%/spl/sys/acl.h \
+	%D%/spl/sys/atomic.h \
+	%D%/spl/sys/byteorder.h \
+	%D%/spl/sys/callb.h \
+	%D%/spl/sys/callo.h \
+	%D%/spl/sys/cmn_err.h \
+	%D%/spl/sys/condvar.h \
+	%D%/spl/sys/cred.h \
+	%D%/spl/sys/ctype.h \
+	%D%/spl/sys/debug.h \
+	%D%/spl/sys/disp.h \
+	%D%/spl/sys/dkio.h \
+	%D%/spl/sys/errno.h \
+	%D%/spl/sys/fcntl.h \
+	%D%/spl/sys/file.h \
+	%D%/spl/sys/inttypes.h \
+	%D%/spl/sys/isa_defs.h \
+	%D%/spl/sys/kmem.h \
+	%D%/spl/sys/kmem_cache.h \
+	%D%/spl/sys/kstat.h \
+	%D%/spl/sys/list.h \
+	%D%/spl/sys/mod_os.h \
+	%D%/spl/sys/mutex.h \
+	%D%/spl/sys/param.h \
+	%D%/spl/sys/proc.h \
+	%D%/spl/sys/processor.h \
+	%D%/spl/sys/procfs_list.h \
+	%D%/spl/sys/random.h \
+	%D%/spl/sys/rwlock.h \
+	%D%/spl/sys/shrinker.h \
+	%D%/spl/sys/sid.h \
+	%D%/spl/sys/signal.h \
+	%D%/spl/sys/simd.h \
+	%D%/spl/sys/stat.h \
+	%D%/spl/sys/string.h \
+	%D%/spl/sys/sunddi.h \
+	%D%/spl/sys/sysmacros.h \
+	%D%/spl/sys/systeminfo.h \
+	%D%/spl/sys/taskq.h \
+	%D%/spl/sys/thread.h \
+	%D%/spl/sys/time.h \
+	%D%/spl/sys/timer.h \
+	%D%/spl/sys/trace.h \
+	%D%/spl/sys/trace_spl.h \
+	%D%/spl/sys/trace_taskq.h \
+	%D%/spl/sys/tsd.h \
+	%D%/spl/sys/types.h \
+	%D%/spl/sys/types32.h \
+	%D%/spl/sys/uio.h \
+	%D%/spl/sys/user.h \
+	%D%/spl/sys/vfs.h \
+	%D%/spl/sys/vmem.h \
+	%D%/spl/sys/vmsystm.h \
+	%D%/spl/sys/vnode.h \
+	%D%/spl/sys/wait.h \
+	%D%/spl/sys/wmsum.h \
+	%D%/spl/sys/zmod.h \
+	%D%/spl/sys/zone.h
+endif
diff --git a/include/os/linux/kernel/Makefile.am b/include/os/linux/kernel/Makefile.am
deleted file mode 100644
index 08b2f5fc5c..0000000000
--- a/include/os/linux/kernel/Makefile.am
+++ /dev/null
@@ -1 +0,0 @@
-SUBDIRS = linux
diff --git a/include/os/linux/kernel/linux/Makefile.am b/include/os/linux/kernel/linux/Makefile.am
deleted file mode 100644
index 6ff0df506d..0000000000
--- a/include/os/linux/kernel/linux/Makefile.am
+++ /dev/null
@@ -1,22 +0,0 @@
-KERNEL_H = \
-	dcache_compat.h \
-	xattr_compat.h \
-	vfs_compat.h \
-	blkdev_compat.h \
-	utsname_compat.h \
-	kmap_compat.h \
-	percpu_compat.h \
-	simd.h \
-	simd_x86.h \
-	simd_aarch64.h \
-	simd_powerpc.h \
-	mod_compat.h \
-	page_compat.h \
-	compiler_compat.h
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/linux
-kernel_HEADERS = $(KERNEL_H)
-endif
-endif
diff --git a/include/os/linux/spl/Makefile.am b/include/os/linux/spl/Makefile.am
deleted file mode 100644
index bd781c08f1..0000000000
--- a/include/os/linux/spl/Makefile.am
+++ /dev/null
@@ -1 +0,0 @@
-SUBDIRS = rpc sys
diff --git a/include/os/linux/spl/rpc/Makefile.am b/include/os/linux/spl/rpc/Makefile.am
deleted file mode 100644
index 13d804fce9..0000000000
--- a/include/os/linux/spl/rpc/Makefile.am
+++ /dev/null
@@ -1,7 +0,0 @@
-KERNEL_H = \
-	xdr.h
-
-if CONFIG_KERNEL
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/spl/rpc
-kernel_HEADERS = $(KERNEL_H)
-endif
diff --git a/include/os/linux/spl/sys/Makefile.am b/include/os/linux/spl/sys/Makefile.am
deleted file mode 100644
index 0dc9b90c10..0000000000
--- a/include/os/linux/spl/sys/Makefile.am
+++ /dev/null
@@ -1,64 +0,0 @@
-KERNEL_H = \
-	acl.h \
-	atomic.h \
-	byteorder.h \
-	callb.h \
-	callo.h \
-	cmn_err.h \
-	condvar.h \
-	cred.h \
-	ctype.h \
-	debug.h \
-	disp.h \
-	dkio.h \
-	errno.h \
-	fcntl.h \
-	file.h \
-	inttypes.h \
-	isa_defs.h \
-	kmem_cache.h \
-	kmem.h \
-	kstat.h \
-	list.h \
-	mod_os.h \
-	mutex.h \
-	param.h \
-	processor.h \
-	proc.h \
-	procfs_list.h \
-	random.h \
-	rwlock.h \
-	shrinker.h \
-	sid.h \
-	signal.h \
-	simd.h \
-	stat.h \
-	string.h \
-	sunddi.h \
-	sysmacros.h \
-	systeminfo.h \
-	taskq.h \
-	thread.h \
-	time.h \
-	timer.h \
-	trace.h \
-	trace_spl.h \
-	trace_taskq.h \
-	tsd.h \
-	types32.h \
-	types.h \
-	uio.h \
-	user.h \
-	vfs.h \
-	vmem.h \
-	vmsystm.h \
-	vnode.h \
-	wait.h \
-	wmsum.h \
-	zmod.h \
-	zone.h
-
-if CONFIG_KERNEL
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/spl/sys
-kernel_HEADERS = $(KERNEL_H)
-endif
diff --git a/include/os/linux/zfs/Makefile.am b/include/os/linux/zfs/Makefile.am
deleted file mode 100644
index 081839c48c..0000000000
--- a/include/os/linux/zfs/Makefile.am
+++ /dev/null
@@ -1 +0,0 @@
-SUBDIRS = sys
diff --git a/include/os/linux/zfs/sys/Makefile.am b/include/os/linux/zfs/sys/Makefile.am
deleted file mode 100644
index a075db476e..0000000000
--- a/include/os/linux/zfs/sys/Makefile.am
+++ /dev/null
@@ -1,31 +0,0 @@
-KERNEL_H = \
-	policy.h \
-	sha2.h \
-	trace_acl.h \
-	trace_arc.h \
-	trace_common.h \
-	trace_zfs.h \
-	trace_dbgmsg.h \
-	trace_dbuf.h \
-	trace_dmu.h \
-	trace_dnode.h \
-	trace_multilist.h \
-	trace_rrwlock.h \
-	trace_txg.h \
-	trace_vdev.h \
-	trace_zil.h \
-	trace_zio.h \
-	trace_zrlock.h \
-	zfs_bootenv_os.h \
-	zfs_context_os.h \
-	zfs_ctldir.h \
-	zfs_dir.h \
-	zfs_vfsops_os.h \
-	zfs_vnops_os.h \
-	zfs_znode_impl.h \
-	zpl.h
-
-if CONFIG_KERNEL
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys
-kernel_HEADERS = $(KERNEL_H)
-endif
diff --git a/include/sys/Makefile.am b/include/sys/Makefile.am
deleted file mode 100644
index 54573fbe1b..0000000000
--- a/include/sys/Makefile.am
+++ /dev/null
@@ -1,151 +0,0 @@
-SUBDIRS = fm fs crypto lua sysevent zstd
-
-COMMON_H = \
-	abd.h \
-	abd_impl.h \
-	aggsum.h \
-	arc.h \
-	arc_impl.h \
-	avl.h \
-	avl_impl.h \
-	bitops.h \
-	blkptr.h \
-	bplist.h \
-	bpobj.h \
-	bptree.h \
-	btree.h \
-	bqueue.h \
-	dataset_kstats.h \
-	dbuf.h \
-	ddt.h \
-	dmu.h \
-	dmu_impl.h \
-	dmu_objset.h \
-	dmu_recv.h \
-	dmu_redact.h \
-	dmu_send.h \
-	dmu_traverse.h \
-	dmu_tx.h \
-	dmu_zfetch.h \
-	dnode.h \
-	dsl_bookmark.h \
-	dsl_dataset.h \
-	dsl_deadlist.h \
-	dsl_deleg.h \
-	dsl_destroy.h \
-	dsl_dir.h \
-	dsl_crypt.h \
-	dsl_pool.h \
-	dsl_prop.h \
-	dsl_scan.h \
-	dsl_synctask.h \
-	dsl_userhold.h \
-	edonr.h \
-	efi_partition.h \
-	frame.h \
-	hkdf.h \
-	metaslab.h \
-	metaslab_impl.h \
-	mmp.h \
-	mntent.h \
-	mod.h \
-	multilist.h \
-	nvpair.h \
-	nvpair_impl.h \
-	objlist.h \
-	pathname.h \
-	qat.h \
-	range_tree.h \
-	rrwlock.h \
-	sa.h \
-	sa_impl.h \
-	skein.h \
-	spa_boot.h \
-	spa_checkpoint.h \
-	spa_log_spacemap.h \
-	space_map.h \
-	space_reftree.h \
-	spa.h \
-	spa_impl.h \
-	spa_checksum.h \
-	sysevent.h \
-	txg.h \
-	txg_impl.h \
-	u8_textprep_data.h \
-	u8_textprep.h \
-	uberblock.h \
-	uberblock_impl.h \
-	uio_impl.h \
-	unique.h \
-	uuid.h \
-	vdev_disk.h \
-	vdev_file.h \
-	vdev.h \
-	vdev_draid.h \
-	vdev_impl.h \
-	vdev_indirect_births.h \
-	vdev_indirect_mapping.h \
-	vdev_initialize.h \
-	vdev_raidz.h \
-	vdev_raidz_impl.h \
-	vdev_rebuild.h \
-	vdev_removal.h \
-	vdev_trim.h \
-	xvattr.h \
-	zap.h \
-	zap_impl.h \
-	zap_leaf.h \
-	zcp.h \
-	zcp_global.h \
-	zcp_iter.h \
-	zcp_prop.h \
-	zcp_set.h \
-	zfeature.h \
-	zfs_acl.h \
-	zfs_bootenv.h \
-	zfs_context.h \
-	zfs_debug.h \
-	zfs_delay.h \
-	zfs_file.h \
-	zfs_fuid.h \
-	zfs_project.h \
-	zfs_quota.h \
-	zfs_racct.h \
-	zfs_ratelimit.h \
-	zfs_refcount.h \
-	zfs_rlock.h \
-	zfs_sa.h \
-	zfs_stat.h \
-	zfs_sysfs.h \
-	zfs_vfsops.h \
-	zfs_vnops.h \
-	zfs_znode.h \
-	zil.h \
-	zil_impl.h \
-	zio_checksum.h \
-	zio_compress.h \
-	zio_crypt.h \
-	zio.h \
-	zio_impl.h \
-	zio_priority.h \
-	zrlock.h \
-	zthr.h
-
-KERNEL_H = \
-	zfs_ioctl.h \
-	zfs_ioctl_impl.h \
-	zfs_onexit.h \
-	zvol.h \
-	zvol_impl.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys
-kernel_HEADERS = $(COMMON_H) $(KERNEL_H)
-endif
-endif
diff --git a/include/sys/crypto/Makefile.am b/include/sys/crypto/Makefile.am
deleted file mode 100644
index eb31f6a457..0000000000
--- a/include/sys/crypto/Makefile.am
+++ /dev/null
@@ -1,16 +0,0 @@
-COMMON_H = \
-	api.h \
-	common.h \
-	icp.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/crypto
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/crypto
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/fm/Makefile.am b/include/sys/fm/Makefile.am
deleted file mode 100644
index 7c6c3d49b6..0000000000
--- a/include/sys/fm/Makefile.am
+++ /dev/null
@@ -1,17 +0,0 @@
-SUBDIRS = fs
-
-COMMON_H = \
-	protocol.h \
-	util.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/fm
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/fm
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/fm/fs/Makefile.am b/include/sys/fm/fs/Makefile.am
deleted file mode 100644
index a662753a9e..0000000000
--- a/include/sys/fm/fs/Makefile.am
+++ /dev/null
@@ -1,14 +0,0 @@
-COMMON_H = \
-	zfs.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/fm/fs
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/fm/fs
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/fs/Makefile.am b/include/sys/fs/Makefile.am
deleted file mode 100644
index 6a93053c8e..0000000000
--- a/include/sys/fs/Makefile.am
+++ /dev/null
@@ -1,14 +0,0 @@
-COMMON_H = \
-	zfs.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/fs
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/fs
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/lua/Makefile.am b/include/sys/lua/Makefile.am
deleted file mode 100644
index 8b4dafaa8c..0000000000
--- a/include/sys/lua/Makefile.am
+++ /dev/null
@@ -1,17 +0,0 @@
-COMMON_H = \
-	lua.h \
-	luaconf.h \
-	lualib.h \
-	lauxlib.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/lua
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/lua
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/sysevent/Makefile.am b/include/sys/sysevent/Makefile.am
deleted file mode 100644
index 64e5376395..0000000000
--- a/include/sys/sysevent/Makefile.am
+++ /dev/null
@@ -1,15 +0,0 @@
-COMMON_H = \
-	eventdefs.h \
-	dev.h
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/sysevent
-libzfs_HEADERS = $(COMMON_H)
-endif
-
-if CONFIG_KERNEL
-if BUILD_LINUX
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/sysevent
-kernel_HEADERS = $(COMMON_H)
-endif
-endif
diff --git a/include/sys/zstd/Makefile.am b/include/sys/zstd/Makefile.am
deleted file mode 100644
index 16666fe633..0000000000
--- a/include/sys/zstd/Makefile.am
+++ /dev/null
@@ -1,18 +0,0 @@
-COMMON_H = \
-	$(top_srcdir)/include/sys/zstd/zstd.h
-
-KERNEL_H =
-
-USER_H =
-
-EXTRA_DIST = $(COMMON_H) $(KERNEL_H) $(USER_H)
-
-if CONFIG_USER
-libzfsdir = $(includedir)/libzfs/sys/zstd
-libzfs_HEADERS = $(COMMON_H) $(USER_H)
-endif
-
-if CONFIG_KERNEL
-kerneldir = @prefix@/src/zfs-$(VERSION)/include/sys/zstd
-kernel_HEADERS = $(COMMON_H) $(KERNEL_H)
-endif