/usr/src/linux-headers-3.13.0-24-lowlatency/ipc is in linux-headers-3.13.0-24-lowlatency 3.13.0-24.46.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-3.13.0-24-lowlatency/../linux-headers-3.13.0-24/ipc