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/usr/lib/mono/xbuild/Microsoft/Portable/Microsoft.Portable.Core.targets is in mono-xbuild 3.2.8+dfsg-4ubuntu1.

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The actual contents of the file can be viewed below.

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<Project xmlns="http://schemas.microsoft.com/developer/msbuild/2003">
	<PropertyGroup>
		<ResolveReferencesDependsOn>
			$(ResolveReferencesDependsOn);
			ImplicitlyExpandTargetFramework;
		</ResolveReferencesDependsOn>

		<ImplicitlyExpandTargetFrameworkDependsOn>
			$(ImplicitlyExpandTargetFrameworkDependsOn);
			GetReferenceAssemblyPaths
		</ImplicitlyExpandTargetFrameworkDependsOn>
	</PropertyGroup>

	<Target Name="ImplicitlyExpandTargetFramework"
		DependsOnTargets="$(ImplicitlyExpandTargetFrameworkDependsOn)">

		<ItemGroup>
			<ReferenceAssemblyPaths Include="$(_TargetFrameworkDirectories)"/>
			<ReferencePath Include="%(ReferenceAssemblyPaths.Identity)\*.dll">
				<CopyLocal>false</CopyLocal>
				<ResolvedFrom>ImplicitlyExpandTargetFramework</ResolvedFrom>
				<IsSystemReference>True</IsSystemReference>
			</ReferencePath>
		</ItemGroup>
	</Target>

</Project>