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/usr/share/doc/libcups2-dev/copyright is in libcups2-dev 1.7.2-0ubuntu1.

This file is owned by root:root, with mode 0o644.

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: CUPS
Upstream-Contact: Michael Sweet <msweet@apple.com>
Source: ftp://ftp.easysw.com/pub/cups/

Files: *
Copyright: Copyright 2007-2011 by Apple Inc.
License: GPL-2 with exceptions
 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, version 2 of the License.
 .
 The full text of the GPL is distributed as in
 /usr/share/common-licenses/GPL-2 on Debian systems.
 .
 In addition, as the copyright holder of CUPS, Apple Inc. grants
 the following special exceptions:
 .
      1. Apple Operating System Development License Exception;
 .
 	a. Software that is developed by any person or entity
 	   for an Apple Operating System ("Apple OS-Developed
 	   Software"), including but not limited to Apple and
 	   third party printer drivers, filters, and backends
 	   for an Apple Operating System, that is linked to the
 	   CUPS imaging library or based on any sample filters
 	   or backends provided with CUPS shall not be
 	   considered to be a derivative work or collective work
 	   based on the CUPS program and is exempt from the
 	   mandatory source code release clauses of the GNU GPL.
 	   You may therefore distribute linked combinations of
 	   the CUPS imaging library with Apple OS-Developed
 	   Software without releasing the source code of the
 	   Apple OS-Developed Software. You may also use sample
 	   filters and backends provided with CUPS to develop
 	   Apple OS-Developed Software without releasing the
 	   source code of the Apple OS-Developed Software.
 .
 	b. An Apple Operating System means any operating system
 	   software developed and/or marketed by Apple Computer,
 	   Inc., including but not limited to all existing
 	   releases and versions of Apple's Darwin, Mac OS X,
 	   and Mac OS X Server products and all follow-on
 	   releases and future versions thereof.
 .
 	c. This exception is only available for Apple
 	   OS-Developed Software and does not apply to software
 	   that is distributed for use on other operating
 	   systems.
 .
 	d. All CUPS software that falls under this license
 	   exception have the following text at the top of each
 	   source file:
 .
 	     This file is subject to the Apple OS-Developed
 	     Software exception.
 .
      2. OpenSSL Toolkit License Exception;
 .
 	a. Apple Inc. explicitly allows the compilation and
 	   distribution of the CUPS software with the OpenSSL
 	   Toolkit.
 .
 No developer is required to provide these exceptions in a
 derived work.

Files: cups/* filter/*
Copyright: Copyright 2007-2011 by Apple Inc.
License: LGPL-2 with exceptions
 This program is free software; you can redistribute it and/or modify it
 under the terms of the GNU Library General Public License as published
 by the Free Software Foundation, version 2 of the License.
 .
 The full text of the LGPL is distributed as in
 /usr/share/common-licenses/LGPL-2 on Debian systems.
 .
 The same exceptions as above apply.