/usr/share/lintian/overrides/iceweasel is in iceweasel 52.8.1esr-1~deb8u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # This is a transitional desktop file that launches the binary from a package we depend on.
iceweasel: desktop-command-not-in-package usr/share/applications/iceweasel.desktop firefox-esr
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