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/usr/share/lyx/layouts/ltugboat.layout is in lyx-common 2.2.2-1.

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The actual contents of the file can be viewed below.

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#% Do not delete the line below; configure depends on this
#  \DeclareLaTeXClass{TUGboat}
#  \DeclareCategory{Articles}
# The tugboat journal (TUGboat) textclass definition file.
# Journal of the TeX User Group http://www.tug.org
# Author : Herbert Voss <voss@perce.de> 2001/08/13


Format 60
Columns                 2
Sides                   2
#SecNumDepth                            # no counting
#TocDepth               -1


ClassOptions
	FontSize              default         # only 11pt
	PageStyle             ""              # controlled by class
End


DefaultFont                             # only for screen
	Family                Roman
	Series                Medium
	Shape                 Up
	Size                  Normal
	Color                 None
EndFont


Style Standard
	Category              MainText
	Margin                Static
	LatexType             Paragraph
	LatexName             dummy           # no special latex env
	ParIndent             MM
	ParSkip               0.5             # default
	ParSep                0.5             # default
	Align                 Block
	AlignPossible         Block, Left, Right, Center
	LabelType             No_Label
End


Input stdlists.inc

Style Section
	Category              Sectioning
	Margin                Dynamic
	LatexType             Command
	LatexName             section
	NeedProtect           1
	NextNoIndent          1
	LabelSep              xxx
	ParSkip               0.4
	TopSep                1.3
	BottomSep             0.7
	ParSep                0.7
	Align                 Block
	Font
	  Series              Bold
	  Size                Normal
	EndFont
	TocLevel 1
End


Style Subsection
	Category              Sectioning
	Margin                Dynamic
	LatexType             Command
	LatexName             subsection
	NeedProtect           1
	NextNoIndent          1
	LabelSep              xxx
	ParSkip               0.4
	TopSep                0.9
	BottomSep             0.5
	ParSep                0.5
	Align                 Block
	Font
	  Series              Bold
	  Size                Normal
	EndFont
	TocLevel 2
End


Style Subsubsection
	Margin                Dynamic
	LatexType             Command
	LatexName             subsubsection
	NeedProtect           1
	NextNoIndent          1
	LabelSep              xxx
	ParSkip               0.4
	TopSep                0.7
	BottomSep             0.4
	ParSep                0.4
	Align                 Block
	Font
	  Series              Bold
	  Size                Normal
	EndFont
	TocLevel 3
End


Style Paragraph
	Margin                Dynamic
	LatexType             Command
	LatexName             paragraph
	NeedProtect           1
	NextNoIndent          1
	LabelSep              xxx
	ParSkip               0.4
	TopSep                0.4
	BottomSep             0
	ParSep                0.4
	Align                 Block
	Font
	  Series              Bold
	  Size                Normal
	EndFont
	TocLevel 4
End


#Input stdstarsections.inc

Input numarticle.inc
Input stdstruct.inc
Input stdlayouts.inc
Input stdfloats.inc
Input stdcounters.inc
Input stdinsets.inc
Input stdrefprefix.inc


Style Title
	Category              FrontMatter
	Margin                Static
	LatexType             Command
	InTitle               1
	LatexName             title
	ParSkip               0.4
	ItemSep               0
	TopSep                0
	BottomSep             1
	ParSep                1
	Align                 Left
	LabelType             No_Label
	TextFont
	  Series              Bold
	  Size                Normal
	EndFont
End


Style Author
	Category              FrontMatter
	Margin                Static
	LatexType             Command
	InTitle               1
	LatexName             author
	LabelSep              xxx
	ParSkip               0.4
	TopSep                1.3
	BottomSep             0.7
	ParSep                0.7
	LeftMargin            MM
	Align                 Left
	LabelType             No_Label
End


Style Abstract
	Margin                Static
	LatexType             Environment
	LatexName             abstract
	NextNoIndent          1
	LeftMargin            ""
	RightMargin           ""
	ParIndent             ""
	ItemSep               0
	TopSep                1.5
	BottomSep             1.5
	ParSep                0
	Align                 Block
	LabelType             Above
	LabelString           "Abstract"
	LabelBottomSep    0.5
	TextFont
	  Size                Normal
	EndFont
	LabelFont
	  Size                Normal
	  Series              Bold
	EndFont
End