(Note that one should have include files there that work correctly with the current libc and in user space. However, Linux kernel source is not designed to be used with user programs and does not know anything about the libc you are using. It is very likely that things will break if you let /usr/include/asm and /usr/include/linux point at a random kernel tree. Debian systems don't do this and use headers from a known good kernel version, provided in the libc*-dev package.)
The Filesystem Hierarchy Standard