zfs/lib/libspl/include/os/linux/sys/Makefile.am

libspldir = $(includedir)/libspl/sys
libspl_HEADERS = \
	byteorder.h \
	errno.h \
	mnttab.h \
	mount.h \
	param.h \
	stat.h \
	sysmacros.h \
	zfs_context_os.h