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/usr/src/gcc-8/debian/patches/hurd-changes.diff is in gcc-8-source 8-20180414-1ubuntu2.

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# DP: Traditional GNU systems don't have a /usr directory.  However, Debian
# DP: systems do, and we support both having a /usr -> . symlink, and having a
# DP: /usr directory like the other ports.  So this patch should NOT go
# DP: upstream.

---
 config.gcc |    2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

--- a/src/gcc/config.gcc	(révision 182461)
+++ b/src/gcc/config.gcc	(copie de travail)
@@ -583,7 +583,7 @@
     *-*-linux* | frv-*-*linux* | *-*-kfreebsd*-gnu | *-*-knetbsd*-gnu | *-*-kopensolaris*-gnu)
       :;;
     *-*-gnu*)
-      native_system_header_dir=/include
+      # native_system_header_dir=/include
       ;;
   esac
   # glibc / uclibc / bionic switch.