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/usr/share/doc/flex/examples/manual/user_act.lex is in flex 2.6.4-6.

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%{

#include <ctype.h>

void user_action(void);

#define YY_USER_ACTION user_action();

%}

%%

.*         ECHO;
\n         ECHO;

%%

void user_action(void)
{
  int loop;
  
  for(loop=0; loop<yyleng; loop++){
    if(islower(yytext[loop])){
       yytext[loop] = toupper(yytext[loop]);
    }
  }
}