RFA (Makefiles): PATCH to include libcpp and libiberty in GCC etags

[Jason Merrill]

Periodically I try to use M-. to pull up a function from libcpp and am 
frustrated that it doesn't work.  This patch fixes that, and throws in 
libiberty for good measure.

I also considered using --include for the TAGS files in those 
directories, but that would require people to 'make TAGS' separately in 
those directories for it to work, so I decided to go this way instead.

OK for trunk?
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