/usr/share/docutils/parsers/rst/include/README.txt is in docutils-common 0.12+dfsg-1.
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``docutils/parsers/rst/include`` Directory
============================================
This directory contains standard data files intended for inclusion in
reStructuredText documents. To access these files, use the "include"
directive with the special syntax for standard "include" data files,
angle brackets around the file name::
.. include:: <isonum.txt>
See the documentation for the `"include" directive`__ and
`reStructuredText Standard Substitution Definition Sets`__ for
details.
__ http://docutils.sf.net/docs/ref/rst/directives.html#include
__ http://docutils.sf.net/docs/ref/rst/substitutions.html
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