/usr/src/linux-headers-3.16.0-44/scripts/selinux/Makefile is in linux-headers-3.16.0-44 3.16.0-44.59~14.04.1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | subdir-y := mdp genheaders
subdir- += mdp genheaders
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