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CMAKE_CUDA_TOOLKIT_INCLUDE_DIRECTORIES

New in version 3.8.

When the CUDA language has been enabled, this provides a semicolon-separated list of include directories provided by the CUDA Toolkit. The value may be useful for C++ source files to include CUDA headers.

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https://cmake.org/cmake/help/v3.19/variable/CMAKE_CUDA_TOOLKIT_INCLUDE_DIRECTORIES.html