/usr/src/linux-headers-3.16.0-36-lowlatency/ipc is in linux-headers-3.16.0-36-lowlatency 3.16.0-36.48~14.04.1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-3.16.0-36-lowlatency/../linux-headers-3.16.0-36/ipc