Linux kernel source structure generally it present in the /user/src/linux directory
There important directories are
Documentation-> these consists of documentation of all the data
Arch-> This directory has the all kernel codes particularly related to architecture and it is further divided into subdirectory like
alpha,arm,1386,m68k,mipc,ppc,sparc,and sparc64,it has
boot code, interrupt, trap handling,fp emulation and optimized utility routines.
mm subdirectories for platform-specific memory.
Drivers- this directory contains all the system’s device driver
fs-it contain file system code
Example: vfs,vfat,ext3,proc,etc
include-<most of the include files required to building kernel codes
init-These directory contain initialization code.
ipc- the kernel has inter process communication code
kernel-these directory contain main kernel code. And the architecture specific kernel is in /arch/*/kernel
lib- lib directory contains library code of the kernel and architecture specific library in /arch/*/lib
mm-mm directory has memory management code and directory /arch/*/mm
net-net directory contain networking code of the kernel
script-script directory used to configure the kernel
modules-All built modules are contain in these directory.