When i try to
$ make depend -f gcc.mak
a middleware on my Ubuntu machine I get this
/usr/include/../include/limits.h:125:26: error: no include
This is most likely this issue: https://jira.apache.org/jira/browse/STDCXX-768. The workaround for me was to add the compiler option -I/usr/lib/gcc/x86_64-linux-gnu/4.3/include-fixed (this path contains limits.h).