treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 441

Based on 1 normalized pattern(s):

  this program is free software you can redistribute it and or modify
  it under the terms of the gnu general public license as published by
  the free software foundation version 2 of the license

extracted by the scancode license scanner the SPDX license identifier

  GPL-2.0-only

has been chosen to replace the boilerplate/reference in 315 file(s).

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Allison Randal <allison@lohutok.net>
Reviewed-by: Armijn Hemel <armijn@tjaldur.nl>
Cc: linux-spdx@vger.kernel.org
Link: https://lkml.kernel.org/r/20190531190115.503150771@linutronix.de
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>
diff --git a/ipc/ipc_sysctl.c b/ipc/ipc_sysctl.c
index bfaae45..2b14ce8 100644
--- a/ipc/ipc_sysctl.c
+++ b/ipc/ipc_sysctl.c
@@ -1,12 +1,8 @@
+// SPDX-License-Identifier: GPL-2.0-only
 /*
  *  Copyright (C) 2007
  *
  *  Author: Eric Biederman <ebiederm@xmision.com>
- *
- *  This program is free software; you can redistribute it and/or
- *  modify it under the terms of the GNU General Public License as
- *  published by the Free Software Foundation, version 2 of the
- *  License.
  */
 
 #include <linux/module.h>