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/usr/share/doc/alsa-source/copyright is in alsa-source 1.0.25+dfsg-0ubuntu5.

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The actual contents of the file can be viewed below.

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This package was debianized by Wichert Akkerman on 7 Jun 1998.
Masato Taruishi took over on 17 Oct 1999.
Since September 2002 it has been maintained by the participants in
the pkg-alsa project at alioth.debian.org.

Bugs in the source code (as opposed to bugs in the packaging) are best
reported to the upstream bug tracking system:

  https://bugtrack.alsa-project.org/alsa-bug

The source code was downloaded from the ALSA homepage:

  http://www.alsa-project.org/

alsa-driver
-----------
Copyright (C) 1998 Jarsolav Kysela <perex@suse.cz> and others.


Some files:

  This program is free software; you can redistribute it and/or modify
  it under the terms of the GNU General Public License, version 2, as
  published by the Free Software Foundation.

Other files:

  This program 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.

All files:

  This program 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, write to the 
  Free Software Foundation, Inc., 51 Franklin St, Fifth Floor, Boston,
  MA 02110-1301, USA.

On Debian systems, the complete text of the GNU General Public License
version 2, can be found in the /usr/share/common-licenses/GPL-2 file.