The RS232 standard is a hardware standard (electrical characteristics, connectors, etc). There are many devices/ICs that implement variations of it, and each require different drivers.
The IBM PC XT originally used an 8250 UART (and a standard 25 pin connector), which was changed in the PC AT to the 16450 UART (and the familiar but non-standard 9 pin connector). Of course, this functionality is now embedded in motherboard chipsets, but the basic 8250/16450/16550 interface remains.
So if you are looking for linux serial port code for a PC, you would look in
8250.c and related files. These files cover several variations (for example, the
16550 chip implemented a 16 character buffer).