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/usr/lib/mono/4.5/Microsoft.CSharp.targets is in mono-xbuild 4.2.1.102+dfsg2-7ubuntu4.

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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>
		<DefaultLanguageSourceExtension>.cs</DefaultLanguageSourceExtension>
		<Language>C#</Language>
	</PropertyGroup>

	<PropertyGroup>
		<DebugSymbols Condition=" '$(DebugType)' == 'none' ">false</DebugSymbols>
		<DebugType    Condition=" '$(DebugType)' == 'none' "></DebugType>
	</PropertyGroup>

	<PropertyGroup>
		<CreateManifestResourceNamesDependsOn></CreateManifestResourceNamesDependsOn>
		<CoreCompileDependsOn></CoreCompileDependsOn>

		<MSBuildAllProjects>$(MSBuildAllProjects);$(MSBuildToolsPath)\Microsoft.CSharp.targets</MSBuildAllProjects>
	</PropertyGroup>

	<PropertyGroup>
		<NoCompilerStandardLib Condition="'$(NoCompilerStandardLib)'==''">true</NoCompilerStandardLib>
	</PropertyGroup>

	<ItemGroup>
		<DocFileItem Include="$(DocumentationFile)" Condition="'$(DocumentationFile)' != ''"/>
	</ItemGroup>

	<Target Name="_AddCorlibReference" DependsOnTargets="GetReferenceAssemblyPaths">
		<!--
		HACK: We don't yet support property functions, so can't calculate FrameworkPathOverride
		by calling ToolLocationHelper.GetPathToStandardLibraries. Instead, we search the framework
		directories for mscorlib.dll by constructing a filtered item set, and assume it only has
		one item.
		-->
		<ItemGroup Condition="'$(MonoUseMicrosoftBuildDll)' != 'True'">
			<_ExplicitReference Include="@(_TargetFrameworkDirectories->'%(FullPath)\mscorlib.dll')" Condition="Exists('%(FullPath)\mscorlib.dll')">
				<Private>false</Private>
			</_ExplicitReference>
		</ItemGroup>
		<PropertyGroup Condition="'$(MonoUseMicrosoftBuildDll)' == 'True'">
			<_ExplicitMSCorlibPath>$([Microsoft.Build.Utilities.ToolLocationHelper]::GetPathToStandardLibraries ('$(TargetFrameworkIdentifier)', '$(TargetFrameworkVersion)', '$(TargetFrameworkProfile)'))\mscorlib.dll</_ExplicitMSCorlibPath>
		</PropertyGroup>
		<ItemGroup Condition="'$(MonoUseMicrosoftBuildDll)' == 'True'">
			<_ExplicitReference Include="@(_TargetFrameworkDirectories->'%(FullPath)\mscorlib.dll')" Condition="Exists('%(FullPath)\mscorlib.dll')">
				<Private>false</Private>
			</_ExplicitReference>
		</ItemGroup>
		<ItemGroup Condition="'$(MonoUseMicrosoftBuildDll)' == 'True'">
			<_ExplicitReference Include="$(_ExplicitMSCorlibPath)" Condition="Exists('$(_ExplicitMSCorlibPath)')">
				<Private>false</Private>
			</_ExplicitReference>
		</ItemGroup>
	</Target>

	<Target
		Name="CoreCompile"
		Inputs="$(MSBuildAllProjects);@(Compile);@(ManifestResourceWithNoCulture);@(ManifestNonResxWithNoCultureOnDisk);@(CompiledLicenseFile);
			$(KeyOriginatorFile);@(ReferencePath);$(Win32Icon);$(Win32Resource)"
		Outputs="@(DocFileItem);@(IntermediateAssembly)"
		DependsOnTargets="$(CoreCompileDependsOn)"
	>
		<Csc
			AdditionalLibPaths="$(AdditionalLibPaths)"
			AddModules="@(AddModules)"
			AllowUnsafeBlocks="$(AllowUnsafeBlocks)"
			BaseAddress="$(BaseAddress)"
			CheckForOverflowUnderflow="$(CheckForOverflowUnderflow)"
			CodePage="$(CodePage)"
			DebugType="$(DebugType)"
			DefineConstants="$(DefineConstants)"
			DelaySign="$(DelaySign)"
			DisabledWarnings="$(NoWarn)"
			DocumentationFile="@(DocFileItem)"
			EmitDebugInformation="$(DebugSymbols)"
			ErrorReport="$(ErrorReport)"
			FileAlignment="$(FileAlignment)"
			GenerateFullPaths="$(GenerateFullPaths)"
			KeyContainer="$(KeyContainerName)"
			KeyFile="$(KeyOriginatorFile)"
			LangVersion="$(LangVersion)"
			MainEntryPoint="$(StartupObject)"
			ModuleAssemblyName="$(ModuleAssemblyName)"
			NoConfig="true"
			NoLogo="$(NoLogo)"
			NoStandardLib="$(NoCompilerStandardLib)"
			Optimize="$(Optimize)"
			OutputAssembly="@(IntermediateAssembly)"
			PdbFile="$(PdbFile)"
			Platform="$(PlatformTarget)"
			References="@(ReferencePath)"
			ResponseFiles="$(CompilerResponseFile)"
			Sources="@(Compile)"
			TargetType="$(OutputType)"
			TreatWarningsAsErrors="$(TreatWarningsAsErrors)"
			UseHostCompilerIfAvailable="$(UseHostCompilerIfAvailable)"
			Utf8Output="$(Utf8Output)"
			WarningLevel="$(WarningLevel)"
			WarningsAsErrors="$(WarningsAsErrors)"
			WarningsNotAsErrors="$(WarningsNotAsErrors)"
			Win32Icon="$(Win32Icon)"
			Win32Resource="$(Win32Resource)"
			Resources="@(ManifestResourceWithNoCulture);@(ManifestNonResxWithNoCultureOnDisk);@(CompiledLicenseFile)"
			ToolExe="$(CscToolExe)"
			ToolPath="$(CscToolPath)" />

	</Target>

	<Target Name="CreateManifestResourceNames">
		<CreateCSharpManifestResourceName Condition="'@(ResxWithNoCulture)' != ''"
			ResourceFiles="@(ResxWithNoCulture)" RootNamespace="$(RootNamespace)">
			<Output TaskParameter = "ManifestResourceNames" ItemName = "ManifestResourceWithNoCultureName" />
		</CreateCSharpManifestResourceName>

		<CreateCSharpManifestResourceName Condition="'@(NonResxWithNoCulture)' != ''"
			ResourceFiles="@(NonResxWithNoCulture)" RootNamespace="$(RootNamespace)">
			<Output TaskParameter = "ManifestResourceNames" ItemName = "ManifestNonResxWithNoCulture" />
		</CreateCSharpManifestResourceName>

		<CreateCSharpManifestResourceName Condition="'@(ResxWithCulture)' != ''"
			ResourceFiles="@(ResxWithCulture)" RootNamespace="$(RootNamespace)">
			<Output TaskParameter = "ManifestResourceNames" ItemName = "ManifestResourceWithCultureName" />
		</CreateCSharpManifestResourceName>

		<CreateCSharpManifestResourceName Condition="'@(NonResxWithCulture)' != ''"
			ResourceFiles="@(NonResxWithCulture)" RootNamespace="$(RootNamespace)">
			<Output TaskParameter = "ManifestResourceNames" ItemName = "ManifestNonResxWithCulture" />
		</CreateCSharpManifestResourceName>
	</Target>

	<Import Project="Microsoft.Common.targets" />

	<PropertyGroup Condition="'$(NoCompilerStandardLib)'=='true' and '$(NoStdLib)'!='true'">
		<ResolveAssemblyReferencesDependsOn>$(ResolveAssemblyReferencesDependsOn);_AddCorlibReference</ResolveAssemblyReferencesDependsOn>
	</PropertyGroup>

	<PropertyGroup>
		<TargetFrameworkMonikerAssemblyAttributeText Condition="'$(TargetFrameworkMoniker)' != '' and '$(TargetingClr2Framework)' != 'true'">
// &lt;autogenerated /&gt;
[assembly: global::System.Runtime.Versioning.TargetFrameworkAttribute(&quot;$(TargetFrameworkMoniker)&quot;, FrameworkDisplayName = &quot;$(TargetFrameworkMonikerDisplayName)&quot;)]
		</TargetFrameworkMonikerAssemblyAttributeText>
	</PropertyGroup>

</Project>