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/usr/share/doc/gimp-help-common/copyright is in gimp-help-common 2.6.1-1.

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The actual contents of the file can be viewed below.

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Format: http://www.debian.org/doc/packaging-manuals/copyright-format/1.0
Source: git://git.gnome.org/gimp-help-2

Files: *
Copyright: 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010
 The GIMP Documentation Team (see AUTHORS)
License: GFDL-NIV-1.2