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/usr/share/include-what-you-use/iwyu.gcc.imp is in iwyu 5.0-1.

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# Default include mappings for IWYU with GCC
[
  { ref: gcc.libc.imp },
  { ref: gcc.symbols.imp },
  { ref: gcc.stl.headers.imp },
  { ref: stl.c.headers.imp },
  { ref: third_party.imp }
]