/usr/src/gcc-4.4/debian/fixincludes.in is in gcc-4.4-source 4.4.7-8ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | #! /bin/sh
PATH="/@LIBEXECDIR@/install-tools:$PATH"
TARGET_MACHINE=`dpkg-architecture -qDEB_HOST_GNU_TYPE`
export TARGET_MACHINE
exec fixinc.sh "$@"
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