diff -drupN a/arch/ia64/kernel/Makefile b/arch/ia64/kernel/Makefile
--- a/arch/ia64/kernel/Makefile	2018-08-06 17:23:04.000000000 +0300
+++ b/arch/ia64/kernel/Makefile	2022-06-12 05:28:14.000000000 +0300
@@ -50,32 +50,10 @@ CFLAGS_traps.o  += -mfixed-range=f2-f5,f
 # The gate DSO image is built using a special linker script.
 include $(src)/Makefile.gate
 
-# Calculate NR_IRQ = max(IA64_NATIVE_NR_IRQS, XEN_NR_IRQS, ...) based on config
-define sed-y
-	"/^->/{s:^->\([^ ]*\) [\$$#]*\([^ ]*\) \(.*\):#define \1 \2 /* \3 */:; s:->::; p;}"
-endef
-quiet_cmd_nr_irqs = GEN     $@
-define cmd_nr_irqs
-	(set -e; \
-	 echo "#ifndef __ASM_NR_IRQS_H__"; \
-	 echo "#define __ASM_NR_IRQS_H__"; \
-	 echo "/*"; \
-	 echo " * DO NOT MODIFY."; \
-	 echo " *"; \
-	 echo " * This file was generated by Kbuild"; \
-	 echo " *"; \
-	 echo " */"; \
-	 echo ""; \
-	 sed -ne $(sed-y) $<; \
-	 echo ""; \
-	 echo "#endif" ) > $@
-endef
-
 # We use internal kbuild rules to avoid the "is up to date" message from make
 arch/$(SRCARCH)/kernel/nr-irqs.s: arch/$(SRCARCH)/kernel/nr-irqs.c
 	$(Q)mkdir -p $(dir $@)
 	$(call if_changed_dep,cc_s_c)
 
-include/generated/nr-irqs.h: arch/$(SRCARCH)/kernel/nr-irqs.s
-	$(Q)mkdir -p $(dir $@)
-	$(call cmd,nr_irqs)
+include/generated/nr-irqs.h: arch/$(SRCARCH)/kernel/nr-irqs.s FORCE
+	$(call filechk,offsets,__ASM_NR_IRQS_H__)