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Directories implicitly searched by the compiler for header files.
CMake does not explicitly specify these directories on compiler
command lines for language ``<LANG>``. This prevents system include
directories from being treated as user include directories on some
compilers, which is important for ``C``, ``CXX``, and ``CUDA`` to
avoid overriding standard library headers.
This value is not used for ``Fortran`` because it has no standard
library headers and some compilers do not search their implicit
include directories for module ``.mod`` files.