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/usr/share/doc/gentoo/copyright is in gentoo 0.20.7-1.

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The actual contents of the file can be viewed below.

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Format: http://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: Emil Brink
Source: http://www.obsession.se/gentoo/

Files: *
Copyright: 1998-2015 Emil Brink <emil@obsession.se>
License: GPL-2+

Files: icons/*
Copyright: 1998 Johan Hanson <johan@tiq.com>
   See usr/share/doc/gentoo/README.icons
License: GPL-2+

Files: debian/*
Copyright: 1998-2010 Josip Rodin <joy-mg@debian.org>
   2010-2015 Innocent De Marchi <tangram.peces@gmail.com>
License: GPL-2+

Files: m4/* aclocal.m4
Copyright: Free Software Foundation.
License: GPL-2+

Files: docs/*
Copyright: 1998 Emil Brink, <emil@obsession.se>
           1998 Ulf Pettersson, <ulf@obsession.se>
License: GPL-2+

Files: po/Makefile.in.in
Copyright: 1995-1997, 2000-2007 by Ulrich Drepper <drepper@gnu.ai.mit.edu>
License: GPL-2+

License: GPL-2+
 This program is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation; either version 2 of the License, or
 (at your option) any later version.
 . 
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License along
 with this program; if not, write to the Free Software Foundation, Inc.,
 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301 USA.
 .
 On Debian systems, the full text of the GNU General Public
 License version 2 can be found in the file
 ‘/usr/share/common-licenses/GPL-2’.
 .
 You are free to distribute this software under the terms
 of the GNU General Public License, version 2.
 .
 It is important to realize that this software comes
 without ANY form of warranty.

Files: install-sh
Copyright: 1991 by the Massachusetts Institute of Technology.
License: Expat
  Permission to use, copy, modify, distribute, and sell this software and its
  documentation for any purpose is hereby granted without fee, provided that
  the above copyright notice appear in all copies and that both that
  copyright notice and this permission notice appear in supporting
  documentation, and that the name of M.I.T. not be used in advertising or
  publicity pertaining to distribution of the software without specific,
  written prior permission.  M.I.T. makes no representations about the
  suitability of this software for any purpose.  It is provided "as is"
  without express or implied warranty.
  . 
  Calling this script install-sh is preferred over install.sh, to prevent
  `make' implicit rules from creating a file called install from it
  when there is no Makefile.
  . 
  This script is compatible with the BSD install script, but was written
  from scratch.  It can only install one file at a time, a restriction
  shared with many OS's install programs.