"IBCS" turns out to be nothing more than a "NYI" stub. And after all the iBCS compatibility stuff in signal handling!
ipc/util.c is the main entry point for sysv ipc. There's a single syscall with a switch statement. sysv ipc support is configurable, so there's an ifdef to switch to dummy code for the disbled case.
ipc/sem.c handles semaphores. The need for sem_lock and IPC_NOID seems odd to me, why not kmalloc first before fiddling a shared structure? "sys_semctl" is ugly (sequence of switches on the same command is odd). The code doesn't quite feel the usual standard of the rest of kernel.
ipc/msg.c - message queues. The business of rechecking the entry's id in "sys_msgsend" makes me nervous. It feels race-condition-like, although it probably really is a valid race condition that meets the expected interface. Much of the code is copy and paste of sem.c. Not quite sure if this is repetition is bad style or just the faff of doing this in C.
ipc/shm.c - shared memory. Again, some shared infrastructure. "shm_map" runs off the actual page table, rather than the mappings structure, which seems inefficient. It also maps in the new top-level pages while checking the existing mappings. If shm_map fails due to a clash, you'll have a pile of empty top-level tables, which is mildly naff.
One mildly tricky (and uncommented) bit of code: As far as I can tell, swapping shared memory works by getting the reference count down to 1, which represents the reference count from the shared memory object itself (the other references being from it being mapped into processes). At that point, the page can be swapped.
Overall, I was a little underwhelmed by the quality of the IPC code...
Posted 2015-05-16.