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/usr/share/ghostscript/9.26/Resource/Init/gs_icc.ps is in libgs9-common 9.26a~dfsg-0+deb9u1.

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% Copyright (C) 2001-2018 Artifex Software, Inc.
% All Rights Reserved.
%
% This software is provided AS-IS with no warranty, either express or
% implied.
%
% This software is distributed under license and may not be copied,
% modified or distributed except as expressly authorized under the terms
% of the license contained in the file LICENSE in this distribution.
%
% Refer to licensing information at http://www.artifex.com or contact
% Artifex Software, Inc.,  1305 Grant Avenue - Suite 200, Novato,
% CA 94945, U.S.A., +1(415)492-9861, for further information.
%

% We need LanguageLevel 2 or higher in order to have setuserparams and
% << >> dictionaries
languagelevel dup 2 .max .setlanguagelevel

% ICCBased color space method dictionaries.
% This assumes gs_ciecs2.ps has already been processed.

.currentglobal //true .setglobal

% gs_res.ps uses these entries in colorspacedict
% to populate the ColorSpaceFamily resource, so we need
% to add the supported spaces.
%
systemdict /colorspacedict get begin
/ICCBased [] def
end

NOPSICC { (%END PSICC) .skipeof } if
% Now set up ICC profile loading for PostScript %%BeginICCProfile sections.

/cs-sig-dict <<
  (XYZ ) 3
  (Lab ) 3
  (Luv ) 3
  (YCbr) 3
  (Yxy ) 3
  (RGB ) 3
  (GRAY) 1
  (HSV ) 3
  (HLS ) 3
  (CMYK) 4
  (CMY ) 3
>> readonly def

systemdict begin
/.ProcessICCcomment { % file comment --  file comment
  dup
  (%%BeginICCProfile) anchorsearch {
    pop pop
    DEBUG { (.ProcessICCcomment found %%BeginICCProfile) print flush } if

    % load an ICC profile defined as comments (hex encoded).
    % Ends with %%End at the start of a line. Read the data into
    % an array of strings. This string can be used directly as a
    % source for ReusableStreamDecode filter.
    %
    % stack: --file-- (%%BeginICCProfile: ...)
    1 index 0 (%%EndICCProfile) /SubFileDecode filter
    [ { counttomark 1 add index
        64000 string readhexstring
        not { exit } if
      } loop
    ] exch closefile

    % make a seekable -file- out of the string array
    mark /AsyncRead //true .dicttomark /ReusableStreamDecode filter
    % stack: --file-- (%%BeginICCProfile: ...) --icc_subfile--

    dup 16 setfileposition
    dup (1234) readstring pop
    1 index 0 setfileposition

    //cs-sig-dict exch .knownget {
      3 dict begin
      /Alternate {0 /DeviceGray 0 /DeviceRGB /DeviceCMYK } 2 index get def
      /N exch def
      /DataSource exch def
      [/ICCBased currentdict]
      end
      { setcolorspace } stopped {
        pop
        QUIET not { (   *** Unable to load ICC profile from PostScript DSC comments ***) = flush } if
      } if
    } {
      pop
    } ifelse
  } {
    pop % Not interested in this DSC comment
  } ifelse
} bind def

currentdict /cs-sig-dict undef

% Merge ProcessICCcomment with existing handler
/.ProcessICCcomment load /exec load
currentuserparams /ProcessDSCComment get
dup //null eq {pop {pop pop}} if /exec load
4 array astore cvx readonly
<< /ProcessDSCComment 3 -1 roll >> setuserparams

end	% systemdict
%END PSICC
.setglobal
.setlanguagelevel