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/usr/src/linux-source-4.4.0/debian.master/rules.d/ppc64el.mk is in linux-source-4.4.0 4.4.0-124.148.

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The actual contents of the file can be viewed below.

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human_arch	= PowerPC 64el
build_arch	= powerpc
header_arch	= $(build_arch)
defconfig	= pseries_le_defconfig
flavours	= generic
build_image	= vmlinux.strip
kernel_file     = arch/powerpc/boot/vmlinux.strip
install_file	= vmlinux
no_dumpfile	= true
vdso		= vdso_install
loader		= grub
do_extras_package = true

do_tools_usbip    = true
do_tools_cpupower = true
do_tools_perf	  = true

#do_flavour_image_package = false
do_zfs		= true