That files are use to get some functions you are using, in that case your fs.h dont possess a part that is used in the compilation process, and it's possible that uaccess.h is in another place than specified in the Makefile. That files are part of the kernel-source, and be in places like:
/usr/src/linux-<version>/include/linux/fs.h
/usr/src/linux-<version>/pcmcia-cs-3.1.30/include/asm/uaccess.h
Hope that helps ...
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