commit 90c51a6e2c114051009da9894db4446265b50295
Author: Jason Merrill <jason@redhat.com>
Date:   Sun Oct 25 04:54:54 2015 -1000

    gcc/c/
    	* Make-lang.in (c.tags): Also include libcpp TAGS.
    gcc/cp/
    	* Make-lang.in (c++.tags): Also include libcpp TAGS.

diff --git a/gcc/Makefile.in b/gcc/Makefile.in
index 2685b38..6778f7d 100644
--- a/gcc/Makefile.in
+++ b/gcc/Makefile.in
@@ -3907,7 +3907,8 @@ TAGS: lang.tags
 	  fi;						\
 	done;						\
 	etags -o TAGS.sub c-family/*.h c-family/*.c *.h *.c *.cc \
-	      ../include/*.h \
+	      ../include/*.h ../libiberty/*.c \
+	      ../libcpp/*.c ../libcpp/include/*.h \
 	      --language=none --regex="/\(char\|unsigned int\|int\|bool\|void\|HOST_WIDE_INT\|enum [A-Za-z_0-9]+\) [*]?\([A-Za-z_0-9]+\)/\2/" common.opt	\
 	      --language=none --regex="/\(DEF_RTL_EXPR\|DEFTREECODE\|DEFGSCODE\).*(\([A-Za-z_0-9]+\)/\2/" rtl.def tree.def gimple.def \
 	      --language=none --regex="/DEFTIMEVAR (\([A-Za-z_0-9]+\)/\1/" timevar.def \
diff --git a/libiberty/Makefile.in b/libiberty/Makefile.in
index 7d7e2f4..9f7f70d 100644
--- a/libiberty/Makefile.in
+++ b/libiberty/Makefile.in
@@ -406,12 +406,10 @@ stamp-noasandir:
 	else true; fi
 	touch stamp-noasandir
 
-.PHONY: all etags tags ls clean stage1 stage2
+.PHONY: all etags tags TAGS ls clean stage1 stage2
 
-etags tags: TAGS etags-subdir
-
-TAGS: $(CFILES)
-	etags `for i in $(CFILES); do echo $(srcdir)/$$i ; done`
+etags tags TAGS: etags-subdir
+	cd $(srcdir); etags $(CFILES)
 
 # The standalone demangler (c++filt) has been moved to binutils.
 # But make this target work anyway for demangler hacking.