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/usr/share/aclocal/codeset.m4 is in gettext 0.18.1.1-9.

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# codeset.m4 serial 4 (gettext-0.18)
dnl Copyright (C) 2000-2002, 2006, 2008-2010 Free Software Foundation, Inc.
dnl This file is free software; the Free Software Foundation
dnl gives unlimited permission to copy and/or distribute it,
dnl with or without modifications, as long as this notice is preserved.

dnl From Bruno Haible.

AC_DEFUN([AM_LANGINFO_CODESET],
[
  AC_CACHE_CHECK([for nl_langinfo and CODESET], [am_cv_langinfo_codeset],
    [AC_TRY_LINK([#include <langinfo.h>],
      [char* cs = nl_langinfo(CODESET); return !cs;],
      [am_cv_langinfo_codeset=yes],
      [am_cv_langinfo_codeset=no])
    ])
  if test $am_cv_langinfo_codeset = yes; then
    AC_DEFINE([HAVE_LANGINFO_CODESET], [1],
      [Define if you have <langinfo.h> and nl_langinfo(CODESET).])
  fi
])