Earliest failing kernel version: 2.6.27
Hardware Environment: CPU: AMD Athlon64x2
Software Environment: Debian lenny, GCC 4.3.2
Problem Description:

compilation to other directory using make O=../build fails:

GEN     /distrib/Linux/2.6/build/Makefile
scripts/kconfig/conf -s arch/x86/Kconfig
  Using /distrib/Linux/2.6/linux-2.6.27 as source for kernel
  GEN     /distrib/Linux/2.6/build/Makefile
  CHK     include/linux/version.h
  CHK     include/linux/utsrelease.h
  CC      arch/x86/kernel/asm-offsets.s
In file included from /distrib/Linux/2.6/linux-2.6.27/include/linux/suspend.h:11,
                 from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/asm-offsets_64.c:12,
                 from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/asm-offsets.c:4:
/distrib/Linux/2.6/linux-2.6.27/include/linux/mm.h:45:1: warning: "PAGE_ALIGN" redefined
In file included from include2/asm/pda.h:8,
                 from include2/asm/current_64.h:7,
                 from include2/asm/current.h:4,
                 from include2/asm/processor.h:15,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/prefetch.h:14,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/list.h:6,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/module.h:9,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/crypto.h:21,
                 from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/asm-offsets_64.c:7,
                 from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/asm-offsets.c:4:
include2/asm/page.h:33:1: warning: this is the location of the previous definition
  GEN     include/asm/asm-offsets.h
  CALL    /distrib/Linux/2.6/linux-2.6.27/scripts/checksyscalls.sh
<stdin>:1397:2: warning: #warning syscall signalfd4 not implemented
<stdin>:1401:2: warning: #warning syscall eventfd2 not implemented
<stdin>:1405:2: warning: #warning syscall epoll_create1 not implemented
<stdin>:1409:2: warning: #warning syscall dup3 not implemented
<stdin>:1413:2: warning: #warning syscall pipe2 not implemented
<stdin>:1417:2: warning: #warning syscall inotify_init1 not implemented
  CC      init/main.o
In file included from /distrib/Linux/2.6/linux-2.6.27/include/linux/scatterlist.h:6,
                 from include2/asm/dma-mapping.h:9,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/dma-mapping.h:52,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/dmaengine.h:29,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/skbuff.h:29,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/netlink.h:155,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/genetlink.h:4,
                 from /distrib/Linux/2.6/linux-2.6.27/include/net/genetlink.h:4,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/taskstats_kern.h:12,
                 from /distrib/Linux/2.6/linux-2.6.27/init/main.c:46:
/distrib/Linux/2.6/linux-2.6.27/include/linux/mm.h:45:1: warning: "PAGE_ALIGN" redefined
In file included from include2/asm/pda.h:8,
                 from include2/asm/current_64.h:7,
                 from include2/asm/current.h:4,
                 from include2/asm/processor.h:15,                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/module.h:9,
                 from /distrib/Linux/2.6/linux-2.6.27/init/main.c:13:
include2/asm/page.h:33:1: warning: this is the location of the previous definition
  CHK     include/linux/compile.h
  CC      init/version.o
  CC      init/do_mounts.o
In file included from /distrib/Linux/2.6/linux-2.6.27/include/linux/suspend.h:11,
                 from /distrib/Linux/2.6/linux-2.6.27/init/do_mounts.c:6:
/distrib/Linux/2.6/linux-2.6.27/include/linux/mm.h:45:1: warning: "PAGE_ALIGN" redefined
In file included from include2/asm/pda.h:8,
                 from include2/asm/current_64.h:7,
                 from include2/asm/current.h:4,
                 from include2/asm/processor.h:15,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/prefetch.h:14,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/list.h:6,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/module.h:9,
                 from /distrib/Linux/2.6/linux-2.6.27/init/do_mounts.c:1:
include2/asm/page.h:33:1: warning: this is the location of the previous definition
  LD      init/mounts.o
  CC      init/noinitramfs.o
  CC      init/calibrate.o
  LD      init/built-in.o
  CC      arch/x86/kernel/process_64.o
In file included from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c:24:
/distrib/Linux/2.6/linux-2.6.27/include/linux/mm.h:45:1: warning: "PAGE_ALIGN" redefined
In file included from include2/asm/pda.h:8,
                 from include2/asm/current_64.h:7,
                 from include2/asm/current.h:4,
                 from include2/asm/processor.h:15,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/prefetch.h:14,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/list.h:6,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/kobject.h:20,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/sysdev.h:24,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/cpu.h:22,
                 from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c:19:

                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/prefetch.h:14,
                 from /distrib/Linux/2.6/linux-2.6.27/include/linux/list.h:6,



include2/asm/page.h:33:1: warning: this is the location of the previous definition
In file included from /distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c:91:
include2/asm/nmi.h:28: error: expected ‘)’ before ‘callback’
/distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c: In function ‘play_dead’:
/distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c:96: error: implicit declaration of function ‘c1e_remove_cpu’
/distrib/Linux/2.6/linux-2.6.27/arch/x86/kernel/process_64.c:104: error: implicit declaration of function ‘wbinvd_halt’

Steps to reproduce:

mkdir ../build
make O=../build menuconfig
make O=../build