/usr/share/texmf-texlive/makeindex/base/latex.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
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% Author: Gabor Herr
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% $Log: latex.ist,v $
% Revision 1.1 1991/12/13 16:39:45 schrod
% Initial revision
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% Revision 1.1 1991/08/26 17:47:40 herr
% Initial revision
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% merge rules to handle LaTeX macros
% save the LaTeX logo
merge_rule "\\LaTeX" "LaTeX"
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