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/usr/src/gcc-4.4/debian/patches/cross-include.diff is in gcc-4.4-source 4.4.7-8ubuntu1.

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# DP: Set cross include path to .../include, not .../sys-include
# DP: This should be a fix for famous limits.h issue

---
 gcc/configure.ac |    2 +-
 1 files changed, 1 insertions(+), 1 deletions(-)

--- a/src/gcc/configure.ac
+++ b/src/gcc/configure.ac
@@ -764,7 +764,7 @@ AC_ARG_WITH(sysroot,
 ], [
  TARGET_SYSTEM_ROOT=
  TARGET_SYSTEM_ROOT_DEFINE=
- CROSS_SYSTEM_HEADER_DIR='$(gcc_tooldir)/sys-include'
+ CROSS_SYSTEM_HEADER_DIR='$(prefix)/$(target_noncanonical)/include'
 ])
 AC_SUBST(TARGET_SYSTEM_ROOT)
 AC_SUBST(TARGET_SYSTEM_ROOT_DEFINE)