/usr/share/texmf-texlive/makeindex/base/icase.ist is in texlive-base 2009-15.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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%
% This file is part of
% MakeIndex - A formatter and format independent index processor
%
% Author: Gabor Herr
%
%
% $Log: icase.ist,v $
% Revision 1.1 1991/12/13 16:39:39 schrod
% Initial revision
%
% Revision 1.1 1991/08/26 17:46:55 herr
% Initial revision
%
%
% rules for case insensitive letter sort
sort_rule "A" "a"
sort_rule "B" "b"
sort_rule "C" "c"
sort_rule "D" "d"
sort_rule "E" "e"
sort_rule "F" "f"
sort_rule "G" "g"
sort_rule "H" "h"
sort_rule "I" "i"
sort_rule "J" "j"
sort_rule "K" "k"
sort_rule "L" "l"
sort_rule "M" "m"
sort_rule "N" "n"
sort_rule "O" "o"
sort_rule "P" "p"
sort_rule "Q" "q"
sort_rule "R" "r"
sort_rule "S" "s"
sort_rule "T" "t"
sort_rule "U" "u"
sort_rule "V" "v"
sort_rule "W" "w"
sort_rule "X" "x"
sort_rule "Y" "y"
sort_rule "Z" "z"
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