/usr/src/virtualbox-guest-4.1.42/Makefile is in virtualbox-guest-dkms 4.1.42-dfsg-1+deb7u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | .NOTPARALLEL:
obj-m = vboxguest/ vboxsf/ vboxvideo/
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