* src/Makefile.in (abs_srcdir): Remove it again.
(.PHONY): Remove frc.
(maintainer-clean): No more TAGS-LISP file.
(TAGS): Pass relative file names to etags.
(../lisp/TAGS): Rename from TAGS-LISP. Work in ../lisp.
* lisp/Makefile.in (lisptagsfiles1, lisptagsfiles2, lisptagsfiles3)
(lisptagsfiles4, TAGS): Use relative file names.
(TAGS-LISP): Remove.
(maintainer-clean): No more TAGS-LISP file.
* lwlib/Makefile.in (abs_srcdir): Remove it again.
(ctagsfiles, TAGS): Use relative filenames.