Use AM_CPPFLAGS instead of INCLUDES.

lib/Makefile.am

@@ -26,7 +26,7 @@ rmt-command.h : Makefile
 	$(AM_V_at)mv $@-t $@
 BUILT_SOURCES = rmt-command.h
 CLEANFILES = rmt-command.h rmt-command.h-t
-INCLUDES = -I$(top_srcdir)/gnu -I../ -I../gnu
+AM_CPPFLAGS = -I$(top_srcdir)/gnu -I../ -I../gnu
 
 noinst_HEADERS = system.h system-ioctl.h rmt.h paxlib.h stdopen.h xattr-at.h
 libtar_a_SOURCES = \

src/Makefile.am

@@ -45,7 +45,7 @@ tar_SOURCES = \
  warning.c\
  xattrs.c
 
-INCLUDES = -I$(top_srcdir)/gnu -I../ -I../gnu -I$(top_srcdir)/lib -I../lib
+AM_CPPFLAGS = -I$(top_srcdir)/gnu -I../ -I../gnu -I$(top_srcdir)/lib -I../lib
 
 LDADD = ../lib/libtar.a ../gnu/libgnu.a $(LIBINTL) $(LIBICONV)
 

tests/Makefile.am

@@ -220,6 +220,6 @@ check_PROGRAMS = genfile
 genfile_SOURCES = genfile.c argcv.c argcv.h
 
 localedir = $(datadir)/locale
-INCLUDES = -I$(top_srcdir)/gnu -I../gnu -I$(top_srcdir)/gnu -I$(top_srcdir)/lib
+AM_CPPFLAGS = -I$(top_srcdir)/gnu -I../gnu -I$(top_srcdir)/gnu -I$(top_srcdir)/lib
 AM_CPPFLAGS = -DLOCALEDIR=\"$(localedir)\"
 LDADD = ../gnu/libgnu.a $(LIBINTL) $(LIB_CLOCK_GETTIME) $(LIB_EACCESS)