Man-header-regexp
Man-header-regexp is a variable defined in `man.el
'.Its value is
"\\(#[ ]*include[ ]*\\)[<\"]\\([^<>\", ]+\\)[>\"]"
Documentation:
Regular expression describing references to header files.
man.el
'."\\(#[ ]*include[ ]*\\)[<\"]\\([^<>\", ]+\\)[>\"]"