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/usr/share/automake-1.11/am/yacc.am is in automake1.11 1:1.11.6-4.

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## automake - create Makefile.in from Makefile.am
## Copyright (C) 1998, 1999, 2001, 2002, 2003, 2004, 2006, 2009
##   Free Software Foundation, Inc.

## 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, or (at your option)
## any later version.

## 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, see <http://www.gnu.org/licenses/>.

## We want to disable the Yacc rebuild rule when
##   1. AM_MAINTAINER_MODE is used, and
##   2. --enable-maintainer-mode is not specified, and
##   3. parser.c already exist, and
##   4. parser.y and parser.c are distributed.
## Point #3 is because `make maintainer-clean' erases parser.c, yet
## the GNU Coding Standards require that ./configure; make works even
## after that.
## Point #4 is because parsers listed in nodist_*_SOURCES are always
## built on the user's side, so it makes no sense to disable them.
##
## Points #1, #2, #3 are solved by unconditionally prefixing the rule
## with $(am__skipyacc) defined below only when needed.
##
## Point #4 requires a condition on whether parser.y/parser.c are
## distributed or not.  We cannot have a generic rule that works in
## both cases, so we ensure in automake that nodist_ parsers always
## use non-generic rules.
if %?MAINTAINER-MODE%
if %?FIRST%
@MAINTAINER_MODE_FALSE@am__skipyacc = test -f $@ ||
endif %?FIRST%
endif %?MAINTAINER-MODE%

?GENERIC?%EXT%%DERIVED-EXT%:
?!GENERIC?%OBJ%: %SOURCE%
?GENERIC?	%VERBOSE%$(am__skipyacc) $(SHELL) $(YLWRAP) %SOURCE% y.tab.c %OBJ% y.tab.h %BASE%.h y.output %BASE%.output -- %COMPILE%
?!GENERIC?	%VERBOSE% \
?!GENERIC??DIST_SOURCE?	$(am__skipyacc) \
## For non-suffix rules, we must emulate a VPATH search on %SOURCE%.
?!GENERIC?	$(SHELL) $(YLWRAP) `test -f '%SOURCE%' || echo '$(srcdir)/'`%SOURCE% y.tab.c %OBJ% y.tab.h %BASE%.h y.output %BASE%.output -- %COMPILE%