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/usr/src/gcc-4.8/debian/patches/gcc-target-include-asm.diff is in gcc-4.8-source 4.8.5-4ubuntu2.

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# DP: Search $(builddir)/sys-include for the asm header files

Index: b/src/configure.ac
===================================================================
--- a/src/configure.ac
+++ b/src/configure.ac
@@ -2973,7 +2973,7 @@ fi
 # being built; programs in there won't even run.
 if test "${build}" = "${host}" && test -d ${srcdir}/gcc; then
   # Search for pre-installed headers if nothing else fits.
-  FLAGS_FOR_TARGET=$FLAGS_FOR_TARGET' -B$(build_tooldir)/bin/ -B$(build_tooldir)/lib/ -isystem $(build_tooldir)/include -isystem $(build_tooldir)/sys-include'
+  FLAGS_FOR_TARGET=$FLAGS_FOR_TARGET' -B$(build_tooldir)/bin/ -B$(build_tooldir)/lib/ -isystem $(build_tooldir)/include -isystem $(build_tooldir)/sys-include -isystem $(CURDIR)/sys-include'
 fi
 
 if test "x${use_gnu_ld}" = x &&