/usr/src/linux-source-3.13.0/debian.master/rules.d/x32.mk is in linux-source-3.13.0 3.13.0-24.47.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 | human_arch = 64 bit x86 (32 bit userspace)
build_arch = x86_64
header_arch = $(build_arch)
defconfig = defconfig
flavours =
build_image = bzImage
kernel_file = arch/$(build_arch)/boot/bzImage
install_file = vmlinuz
loader = grub
no_dumpfile = true
uefi_signed = true
do_flavour_image_package = false
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