Yet, the gnulib git repository contains a couple of references to it (as of commit 2f8b355aeacb448d13bab9cb3cdaaeea649a4664):
$ grep -r ACLOCAL_AMFLAGS
gnulib-tool: echo "ACLOCAL_AMFLAGS = -I ${testsbase_inverse}/${m4base}"
gnulib-tool: func_note_Makefile_am_edit "" ACLOCAL_AMFLAGS "-I ${m4base}"
gnulib-tool: echo "ACLOCAL_AMFLAGS = -I $m4base"
gnulib-tool: aclocal_amflags=`sed -n -e 's/^ACLOCAL_AMFLAGS[ ]*=\(.*\)$/\1/p' "$destdir"/Makefile.am`
doc/gnulib-tool.texi: - mention "-I m4" in ACLOCAL_AMFLAGS in Makefile.am,
doc/gnulib-tool.texi:@file{gnulib-comp.m4}. Use the @code{ACLOCAL_AMFLAGS} specifier in
doc/gnulib-tool.texi:ACLOCAL_AMFLAGS = -I m4
ChangeLog: ACLOCAL_AMFLAGS parsing state machine.
I originally intended to just send a patch to update the documentation, but now I’m not certain if that in itself is a good idea without also updating the code, and I don’t have the time to wrestle with large shell scripts currently :).
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Best regards,
Michael