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/usr/share/doc/libflac-doc/copyright is in libflac-doc 1.3.1-4.

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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/
Upstream-Name: FLAC
Upstream-Contact: https://www.xiph.org/flac/
Source: https://git.xiph.org/?p=flac.git

Files: *
Copyright: 2011-2014, Xiph.Org Foundation
License: GPL-2+ or LGPL-2.1+

Files: doc/*
Copyright: 2000-2009, Josh Coalson
  2011-2014, Xiph.Org Foundation
License: GFDL-1.1+
 <!-- Permission is granted to copy, distribute and/or modify this document -->
 <!-- under the terms of the GNU Free Documentation License, Version 1.1 -->
 <!-- or any later version published by the Free Software Foundation; -->
 <!-- with no invariant sections. -->
 .
 On Debian systems, the complete text of the GNU Free Documentation
 License version 1.2 can be found in "/usr/share/common-licenses/GFDL-1.2".

Files: examples/*
 include/share/grabbag/picture.h
 include/test_libs_common/*
 src/flac/*
 src/metaflac/*
 src/plugin_common/charset.c
 src/plugin_common/charset.h
 src/plugin_common/dither.c
 src/plugin_common/replaygain.c
 src/plugin_common/replaygain.h
 src/plugin_xmms/*
 src/share/grabbag/picture.c
 src/share/utf8/*
 src/test_grabbag/*
 src/test_libFLAC++/*
 src/test_libFLAC/*
 src/test_libs_common/*
 src/test_seeking/*
 src/test_streams/*
 src/utils/flacdiff/*
 src/utils/flactimer/*
Copyright: 1994-2013, Free Software Foundation, Inc
  1998-2000, Peter Alm, Mikael Alm, Olle Hallnas, Thomas Nilsson and 4Front Technologies
  1999-2001, Håvard Kvålen <havardk@xmms.org>
  2000-2001, Robert Leslie
  2000-2002, Jerome Couderc <j.couderc@ifrance.com>
  2000-2009, Josh Coalson
  2001, Edmund Grimley Evans <edmundo@rano.org>
  2001, Peter Harris <peter.harris@hummingbird.com>
  2002-2009, Daisuke Shimamura
  2003, Philip Jägenstedt
  2011-2014, Xiph.Org Foundation
License: GPL-2+

Files: include/FLAC++/*
 include/FLAC/*
 include/share/alloc.h
 include/share/compat.h
 include/share/endswap.h
 include/share/macros.h
 include/share/private.h
 include/share/safe_str.h
 include/share/win_utf8_io.h
 src/libFLAC++/*
 src/libFLAC/*
 src/share/grabbag/alloc.c
 src/share/grabbag/snprintf.c
 src/share/win_utf8_io/*
Copyright: 1994-2013, Free Software Foundation, Inc
  2000-2009, Josh Coalson
  2011-2014, Xiph.Org Foundation
License: BSD-3-clause
 * Redistribution and use in source and binary forms, with or without
 * modification, are permitted provided that the following conditions
 * are met:
 *
 * - Redistributions of source code must retain the above copyright
 * notice, this list of conditions and the following disclaimer.
 *
 * - Redistributions in binary form must reproduce the above copyright
 * notice, this list of conditions and the following disclaimer in the
 * documentation and/or other materials provided with the distribution.
 *
 * - Neither the name of the Xiph.org Foundation nor the names of its
 * contributors may be used to endorse or promote products derived from
 * this software without specific prior written permission.
 *
 * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
 * ``AS IS'' AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
 * LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
 * A PARTICULAR PURPOSE ARE DISCLAIMED.  IN NO EVENT SHALL THE FOUNDATION OR
 * CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL,
 * EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO,
 * PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR
 * PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF
 * LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING
 * NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS
 * SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.

Files: include/share/grabbag.h
 include/share/grabbag/cuesheet.h
 include/share/grabbag/file.h
 include/share/grabbag/replaygain.h
 include/share/grabbag/seektable.h
 include/share/replaygain_analysis.h
 include/share/replaygain_synthesis.h
 src/plugin_common/all.h
 src/plugin_common/defs.h
 src/plugin_common/dither.h
 src/plugin_common/tags.c
 src/plugin_common/tags.h
 src/share/grabbag/cuesheet.c
 src/share/grabbag/file.c
 src/share/grabbag/replaygain.c
 src/share/grabbag/seektable.c
 src/share/replaygain_analysis/*
 src/share/replaygain_synthesis/*
Copyright: 1994-2013, Free Software Foundation, Inc
  2001, David Robinson and Glen Sawyer
  2002, John Edwards
  2002-2009, Josh Coalson
  2011-2014, Xiph.Org Foundation
License: LGPL-2.1+

Files: include/share/getopt.h
 src/share/getopt/getopt.c
 src/share/getopt/getopt1.c
Copyright: 1987-1998 Free Software Foundation, Inc
License: LGPL-2+
   The GNU C Library is free software; you can redistribute it and/or
   modify it under the terms of the GNU Library General Public License as
   published by the Free Software Foundation; either version 2 of the
   License, or (at your option) any later version.
 .
   The GNU C Library is distributed in the hope that it will be useful,
   but WITHOUT ANY WARRANTY; without even the implied warranty of
   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
   Library General Public License for more details.
 .
 On Debian systems, the complete text of the GNU Lesser General
 Public License can be found in "/usr/share/common-licenses/LGPL-2".

Files: src/libFLAC/include/private/md5.h
 src/libFLAC/md5.c
Copyright: *No copyright*
License: Public-domain
 * This is the header file for the MD5 message-digest algorithm.
 * The algorithm is due to Ron Rivest.  This code was
 * written by Colin Plumb in 1993, no copyright is claimed.
 * This code is in the public domain; do with it what you wish.
 *
 * Equivalent code is available from RSA Data Security, Inc.
 * This code has been tested against that, and is equivalent,
 * except that you don't need to include two pages of legalese
 * with every copy.
 *
 * To compute the message digest of a chunk of bytes, declare an
 * MD5Context structure, pass it to MD5Init, call MD5Update as
 * needed on buffers full of bytes, and then call MD5Final, which
 * will fill a supplied 16-byte array with the digest.
 *
 * Changed so as no longer to depend on Colin Plumb's `usual.h'
 * header definitions; now uses stuff from dpkg's config.h
 *  - Ian Jackson <ijackson@nyx.cs.du.edu>.
 * Still in the public domain.
 *
 * Josh Coalson: made some changes to integrate with libFLAC.
 * Still in the public domain, with no warranty.

Files: src/flac/local_string_utils.c
Copyright: 1998, Todd C. Miller <Todd.Miller@courtesan.com>
License: ISC
 * Permission to use, copy, modify, and distribute this software for any
 * purpose with or without fee is hereby granted, provided that the above
 * copyright notice and this permission notice appear in all copies.
 *
 * THE SOFTWARE IS PROVIDED "AS IS" AND THE AUTHOR DISCLAIMS ALL WARRANTIES
 * WITH REGARD TO THIS SOFTWARE INCLUDING ALL IMPLIED WARRANTIES OF
 * MERCHANTABILITY AND FITNESS. IN NO EVENT SHALL THE AUTHOR BE LIABLE FOR
 * ANY SPECIAL, DIRECT, INDIRECT, OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES
 * WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN
 * ACTION OF CONTRACT, NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF
 * OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SOFTWARE.

Files: debian/*
Copyright: 2001-2005, Matt Zimmerman <mdz@debian.org>
  2005-2007, Joshua Kwan <joshk@triplehelix.org>
  2009-2014, Fabian Greffrath <fabian+debian@greffrath.com>
License: GPL-2+

License: GPL-2+
 This package is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation; either version 2 of the License, or
 (at your option) any later version.
 .
 This package is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program. If not, see <http://www.gnu.org/licenses/>
 .
 The complete text of the GNU General Public License version 2
 can be found in "/usr/share/common-licenses/GPL-2".

License: LGPL-2.1+
 This library is free software; you can redistribute it and/or
 modify it under the terms of the GNU Lesser General Public
 License as published by the Free Software Foundation; either
 version 2.1 of the License, or (at your option) any later version.
 .
 This library is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
 Lesser General Public License for more details.
 .
 The complete text of the GNU Lesser General Public License
 can be found in "/usr/share/common-licenses/LGPL-2.1".