diff --git a/Makefile.am b/Makefile.am
index 49b417a81d9e..0d71e4400cb2 100644
--- a/Makefile.am
+++ b/Makefile.am
@@ -1,9 +1,8 @@
-
 ACLOCAL_AMFLAGS = -I config
 
-include $(top_srcdir)/config/rpm.am
-include $(top_srcdir)/config/deb.am
-include $(top_srcdir)/config/tgz.am
+include config/rpm.am
+include config/deb.am
+include config/tgz.am
 
 SUBDIRS = include rpm
 if CONFIG_USER
@@ -45,11 +44,11 @@ checkstyle:
 		! -name '*.mod.c' -type f -exec scripts/cstyle.pl {} \+
 
 ctags:
-	$(RM) $(top_srcdir)/tags
+	$(RM) tags
 	find $(top_srcdir) -name .git -prune -o -name '*.[hc]' | xargs ctags
 
 etags:
-	$(RM) $(top_srcdir)/TAGS
+	$(RM) TAGS
 	find $(top_srcdir) -name .pc -prune -o -name '*.[hc]' | xargs etags -a
 
 tags: ctags etags
diff --git a/cmd/arcstat/Makefile.am b/cmd/arcstat/Makefile.am
index 802b8e1d9e01..83be209af25e 100644
--- a/cmd/arcstat/Makefile.am
+++ b/cmd/arcstat/Makefile.am
@@ -1,2 +1,2 @@
-bin_SCRIPTS = arcstat.py
+bin_SCRIPTS = $(top_srcdir)/cmd/arcstat/arcstat.py
 EXTRA_DIST = $(bin_SCRIPTS)
diff --git a/cmd/dbufstat/Makefile.am b/cmd/dbufstat/Makefile.am
index 0548b240c308..659956433cfe 100644
--- a/cmd/dbufstat/Makefile.am
+++ b/cmd/dbufstat/Makefile.am
@@ -1,2 +1,2 @@
-bin_SCRIPTS = dbufstat.py
+bin_SCRIPTS = $(top_srcdir)/cmd/dbufstat/dbufstat.py
 EXTRA_DIST = $(bin_SCRIPTS)
diff --git a/cmd/fsck_zfs/Makefile.am b/cmd/fsck_zfs/Makefile.am
index 2380f56fa4d4..ab9a42b407f6 100644
--- a/cmd/fsck_zfs/Makefile.am
+++ b/cmd/fsck_zfs/Makefile.am
@@ -1 +1 @@
-dist_sbin_SCRIPTS = fsck.zfs
+dist_sbin_SCRIPTS = $(top_srcdir)/cmd/fsck_zfs/fsck.zfs
diff --git a/cmd/vdev_id/Makefile.am b/cmd/vdev_id/Makefile.am
index fb815faad084..496243210c03 100644
--- a/cmd/vdev_id/Makefile.am
+++ b/cmd/vdev_id/Makefile.am
@@ -1 +1 @@
-dist_udev_SCRIPTS = vdev_id
+dist_udev_SCRIPTS =  $(top_srcdir)/cmd/vdev_id/vdev_id
diff --git a/config/kernel.m4 b/config/kernel.m4
index 9145dbd89bf4..2c379c0d785f 100644
--- a/config/kernel.m4
+++ b/config/kernel.m4
@@ -272,12 +272,11 @@ AC_DEFUN([ZFS_AC_SPL], [
 	dnl # source directory.  In order of preference:
 	dnl #
 	splsrc0="/var/lib/dkms/spl/${VERSION}/build"
-	splsrc1="/usr/local/src/spl-${VERSION}/${LINUX_VERSION}"
-	splsrc2="/usr/local/src/spl-${VERSION}"
-	splsrc3="/usr/src/spl-${VERSION}/${LINUX_VERSION}"
-	splsrc4="/usr/src/spl-${VERSION}"
-	splsrc5="../spl/"
-	splsrc6="$LINUX"
+	splsrc1="/usr/src/spl-${VERSION}/${LINUX_VERSION}"
+	splsrc2="/usr/src/spl-${VERSION}"
+	splsrc3="../spl"
+	splsrc4="../../spl"
+	splsrc5="$LINUX"
 
 	AC_MSG_CHECKING([spl source directory])
 	AS_IF([test -z "${splsrc}"], [
@@ -291,10 +290,8 @@ AC_DEFUN([ZFS_AC_SPL], [
 			splsrc=$(readlink -f "${splsrc3}")
 		], [ test -e "${splsrc4}/spl.release.in" ], [
 			splsrc=${splsrc4}
-		], [ test -e "${splsrc5}/spl.release.in"], [
-			splsrc=$(readlink -f "${splsrc5}")
-		], [ test -e "${splsrc6}/spl.release.in" ], [
-			splsrc=${splsrc6}
+		], [ test -e "${splsrc5}/spl.release.in" ], [
+			splsrc=${splsrc5}
 		], [
 			splsrc="[Not found]"
 		])
@@ -332,6 +329,8 @@ AC_DEFUN([ZFS_AC_SPL], [
 				splbuild="${splsrc}/${LINUX_VERSION}"
 			], [ test -e "${splsrc}/spl_config.h" ], [
 				splbuild="${splsrc}"
+			], [ find -L "${splsrc}" -name spl_config.h 2> /dev/null | grep -wq spl_config.h ], [
+				splbuild=$(find -L "${splsrc}" -name spl_config.h | sed 's,/spl_config.h,,')
 			], [
 				splbuild="[Not found]"
 			])
diff --git a/dracut/90zfs/Makefile.am b/dracut/90zfs/Makefile.am
index 2d1360aded1b..4926ed4a0347 100644
--- a/dracut/90zfs/Makefile.am
+++ b/dracut/90zfs/Makefile.am
@@ -1,9 +1,8 @@
 pkgdracutdir = $(dracutdir)/modules.d/90zfs
 pkgdracut_SCRIPTS = \
-	$(top_srcdir)/dracut/90zfs/export-zfs.sh \
-	$(top_srcdir)/dracut/90zfs/module-setup.sh \
-	$(top_srcdir)/dracut/90zfs/mount-zfs.sh \
-	$(top_srcdir)/dracut/90zfs/parse-zfs.sh
+	module-setup.sh \
+	mount-zfs.sh \
+	parse-zfs.sh
 
 EXTRA_DIST = \
 	$(top_srcdir)/dracut/90zfs/export-zfs.sh.in \
@@ -17,7 +16,7 @@ $(pkgdracut_SCRIPTS):
 		-e 's,@udevdir\@,$(udevdir),g' \
 		-e 's,@udevruledir\@,$(udevruledir),g' \
 		-e 's,@sysconfdir\@,$(sysconfdir),g' \
-		'$@.in' >'$@'
+		"$(abs_top_srcdir)/dracut/90zfs/$@.in' >'$@'
 
 distclean-local::
 	-$(RM) $(pkgdracut_SCRIPTS)
diff --git a/etc/modules-load.d/Makefile.am b/etc/modules-load.d/Makefile.am
index 980cb851995e..a6780e1f0838 100644
--- a/etc/modules-load.d/Makefile.am
+++ b/etc/modules-load.d/Makefile.am
@@ -1,5 +1,5 @@
 modulesload_DATA = \
-	$(top_srcdir)/etc/modules-load.d/zfs.conf
+	zfs.conf
 
 EXTRA_DIST = \
 	$(top_srcdir)/etc/modules-load.d/zfs.conf.in
@@ -7,7 +7,7 @@ EXTRA_DIST = \
 $(modulesload_DATA):
 	-$(SED) \
 		-e '' \
-		'$@.in' >'$@'
+		"$(top_srcdir)/etc/modules-load.d/$@.in" >'$@'
 
 distclean-local::
 	-$(RM) $(modulesload_DATA)
diff --git a/etc/systemd/system/Makefile.am b/etc/systemd/system/Makefile.am
index b7a8db2435c3..3901e8cb349f 100644
--- a/etc/systemd/system/Makefile.am
+++ b/etc/systemd/system/Makefile.am
@@ -1,12 +1,12 @@
 systemdpreset_DATA = \
-	$(top_srcdir)/etc/systemd/system/50-zfs.preset
+	50-zfs.preset
 systemdunit_DATA = \
-	$(top_srcdir)/etc/systemd/system/zed.service \
-	$(top_srcdir)/etc/systemd/system/zfs-import-cache.service \
-	$(top_srcdir)/etc/systemd/system/zfs-import-scan.service \
-	$(top_srcdir)/etc/systemd/system/zfs-mount.service \
-	$(top_srcdir)/etc/systemd/system/zfs-share.service \
-	$(top_srcdir)/etc/systemd/system/zfs.target
+	zed.service \
+	zfs-import-cache.service \
+	zfs-import-scan.service \
+	zfs-mount.service \
+	zfs-share.service \
+	zfs.target
 
 EXTRA_DIST = \
 	$(top_srcdir)/etc/systemd/system/zed.service.in \
diff --git a/etc/zfs/Makefile.am b/etc/zfs/Makefile.am
index ff35469fe7bb..a292265a3f06 100644
--- a/etc/zfs/Makefile.am
+++ b/etc/zfs/Makefile.am
@@ -1,9 +1,9 @@
 pkgsysconfdir = $(sysconfdir)/zfs
 
 pkgsysconf_DATA = \
-	vdev_id.conf.alias.example \
-	vdev_id.conf.sas_direct.example \
-	vdev_id.conf.sas_switch.example \
-	vdev_id.conf.multipath.example
+	$(top_srcdir)/etc/zfs/vdev_id.conf.alias.example \
+	$(top_srcdir)/etc/zfs/vdev_id.conf.sas_direct.example \
+	$(top_srcdir)/etc/zfs/vdev_id.conf.sas_switch.example \
+	$(top_srcdir)/etc/zfs/vdev_id.conf.multipath.example
 
 EXTRA_DIST = $(pkgsysconf_DATA)
diff --git a/lib/libspl/asm-generic/Makefile.am b/lib/libspl/asm-generic/Makefile.am
index 17fe501fa183..12e3d3dc5dfe 100644
--- a/lib/libspl/asm-generic/Makefile.am
+++ b/lib/libspl/asm-generic/Makefile.am
@@ -1,7 +1,7 @@
 include $(top_srcdir)/config/Rules.am
 
 DEFAULT_INCLUDES += \
-        -I$(top_srcdir)/lib/libspl/include
+	-I$(top_srcdir)/lib/libspl/include
 
 atomic_SOURCE = atomic.c
 atomic_ASM = atomic.S
diff --git a/lib/libspl/asm-x86_64/Makefile.am b/lib/libspl/asm-x86_64/Makefile.am
index 339c18d7ccb0..3ef1b8f20978 100644
--- a/lib/libspl/asm-x86_64/Makefile.am
+++ b/lib/libspl/asm-x86_64/Makefile.am
@@ -1 +1,2 @@
-noinst_HEADERS = $(top_srcdir)/lib/libspl/asm-x86_64/*.S
+noinst_HEADERS = \
+	$(top_srcdir)/lib/libspl/asm-x86_64/*.S
diff --git a/lib/libspl/include/ia32/sys/Makefile.am b/lib/libspl/include/ia32/sys/Makefile.am
index c8136ee2ad42..cd08ca612d60 100644
--- a/lib/libspl/include/ia32/sys/Makefile.am
+++ b/lib/libspl/include/ia32/sys/Makefile.am
@@ -1,3 +1,3 @@
 libspldir = $(includedir)/libspl/ia32/sys
 libspl_HEADERS = \
-        $(top_srcdir)/lib/libspl/include/ia32/sys/asm_linkage.h
+	$(top_srcdir)/lib/libspl/include/ia32/sys/asm_linkage.h
diff --git a/man/man1/Makefile.am b/man/man1/Makefile.am
index 113cd0d80e44..5394c1a0e4bb 100644
--- a/man/man1/Makefile.am
+++ b/man/man1/Makefile.am
@@ -1,5 +1,10 @@
-dist_man_MANS = zhack.1 zpios.1 ztest.1
-EXTRA_DIST = cstyle.1
+dist_man_MANS = \
+	$(top_srcdir)/man/man1/zhack.1 \
+	$(top_srcdir)/man/man1/zpios.1 \
+	$(top_srcdir)/man/man1/ztest.1
+
+EXTRA_DIST = \
+	$(top_srcdir)/man/man1/cstyle.1
 
 install-data-local:
 	$(INSTALL) -d -m 0755 "$(DESTDIR)$(mandir)/man1"
diff --git a/man/man5/Makefile.am b/man/man5/Makefile.am
index 4746914c593c..c9f7698ff8d1 100644
--- a/man/man5/Makefile.am
+++ b/man/man5/Makefile.am
@@ -1,4 +1,8 @@
-dist_man_MANS = vdev_id.conf.5 zpool-features.5 zfs-module-parameters.5 zfs-events.5
+dist_man_MANS = \
+	$(top_srcdir)/man/man5/vdev_id.conf.5 \
+	$(top_srcdir)/man/man5/zpool-features.5 \
+	$(top_srcdir)/man/man5/zfs-module-parameters.5 \
+	$(top_srcdir)/man/man5/zfs-events.5
 
 install-data-local:
 	$(INSTALL) -d -m 0755 "$(DESTDIR)$(mandir)/man5"
diff --git a/man/man8/Makefile.am b/man/man8/Makefile.am
index b89e34dfd4fe..b89e67a7b017 100644
--- a/man/man8/Makefile.am
+++ b/man/man8/Makefile.am
@@ -1,18 +1,18 @@
 dist_man_MANS = \
-	fsck.zfs.8 \
-	mount.zfs.8 \
-	vdev_id.8 \
-	zdb.8 \
-	zfs.8 \
-	zinject.8 \
-	zpool.8 \
-	zstreamdump.8
+	$(top_srcdir)/man/man8/fsck.zfs.8 \
+	$(top_srcdir)/man/man8/mount.zfs.8 \
+	$(top_srcdir)/man/man8/vdev_id.8 \
+	$(top_srcdir)/man/man8/zdb.8 \
+	$(top_srcdir)/man/man8/zfs.8 \
+	$(top_srcdir)/man/man8/zinject.8 \
+	$(top_srcdir)/man/man8/zpool.8 \
+	$(top_srcdir)/man/man8/zstreamdump.8
 
 nodist_man_MANS = \
 	zed.8
 
 EXTRA_DIST = \
-	zed.8.in
+	$(top_srcdir)/man/man8/zed.8.in
 
 zed.8: $(srcdir)/zed.8.in
 
diff --git a/module/avl/Makefile.in b/module/avl/Makefile.in
index 27f9e4af4993..98c011e8aa81 100644
--- a/module/avl/Makefile.in
+++ b/module/avl/Makefile.in
@@ -1,7 +1,10 @@
+src = @abs_top_srcdir@/module/avl
+obj = @abs_builddir@
+
 MODULE := zavl
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
 
 obj-$(CONFIG_ZFS) := $(MODULE).o
 
-$(MODULE)-objs += @top_srcdir@/module/avl/avl.o
+$(MODULE)-objs += avl.o
diff --git a/module/nvpair/Makefile.in b/module/nvpair/Makefile.in
index 211fc726dfab..a8144452a4b3 100644
--- a/module/nvpair/Makefile.in
+++ b/module/nvpair/Makefile.in
@@ -1,10 +1,13 @@
+src = @abs_top_srcdir@/module/nvpair
+obj = @abs_builddir@
+
 MODULE := znvpair
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
 
 obj-$(CONFIG_ZFS) := $(MODULE).o
 
-$(MODULE)-objs += @top_srcdir@/module/nvpair/nvpair.o
-$(MODULE)-objs += @top_srcdir@/module/nvpair/fnvpair.o
-$(MODULE)-objs += @top_srcdir@/module/nvpair/nvpair_alloc_spl.o
-$(MODULE)-objs += @top_srcdir@/module/nvpair/nvpair_alloc_fixed.o
+$(MODULE)-objs += nvpair.o
+$(MODULE)-objs += fnvpair.o
+$(MODULE)-objs += nvpair_alloc_spl.o
+$(MODULE)-objs += nvpair_alloc_fixed.o
diff --git a/module/unicode/Makefile.in b/module/unicode/Makefile.in
index 226e23baa8d8..b26e669274be 100644
--- a/module/unicode/Makefile.in
+++ b/module/unicode/Makefile.in
@@ -1,8 +1,11 @@
+src = @abs_top_srcdir@/module/unicode
+obj = @abs_builddir@
+
 MODULE := zunicode
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
 
 obj-$(CONFIG_ZFS) := $(MODULE).o
 
-$(MODULE)-objs += @top_srcdir@/module/unicode/u8_textprep.o
-$(MODULE)-objs += @top_srcdir@/module/unicode/uconv.o
+$(MODULE)-objs += u8_textprep.o
+$(MODULE)-objs += uconv.o
diff --git a/module/zcommon/Makefile.in b/module/zcommon/Makefile.in
index d4f5ba7ec70e..67e474ee089d 100644
--- a/module/zcommon/Makefile.in
+++ b/module/zcommon/Makefile.in
@@ -1,14 +1,17 @@
+src = @abs_top_srcdir@/module/zcommon
+obj = @abs_builddir@
+
 MODULE := zcommon
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
 
 obj-$(CONFIG_ZFS) := $(MODULE).o
 
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_deleg.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_prop.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zprop_common.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_namecheck.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_comutil.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_fletcher.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zfs_uio.o
-$(MODULE)-objs += @top_srcdir@/module/zcommon/zpool_prop.o
+$(MODULE)-objs += zfs_deleg.o
+$(MODULE)-objs += zfs_prop.o
+$(MODULE)-objs += zprop_common.o
+$(MODULE)-objs += zfs_namecheck.o
+$(MODULE)-objs += zfs_comutil.o
+$(MODULE)-objs += zfs_fletcher.o
+$(MODULE)-objs += zfs_uio.o
+$(MODULE)-objs += zpool_prop.o
diff --git a/module/zfs/Makefile.in b/module/zfs/Makefile.in
index 48e7e97e9814..09ef22c9a8db 100644
--- a/module/zfs/Makefile.in
+++ b/module/zfs/Makefile.in
@@ -1,3 +1,6 @@
+src = @abs_top_srcdir@/module/zfs
+obj = @abs_builddir@
+
 MODULE := zfs
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
diff --git a/module/zpios/Makefile.in b/module/zpios/Makefile.in
index 437bf2287637..10a101da4dc0 100644
--- a/module/zpios/Makefile.in
+++ b/module/zpios/Makefile.in
@@ -1,7 +1,10 @@
+src = @abs_top_srcdir@/module/zpios
+obj = @abs_builddir@
+
 MODULE := zpios
 
 EXTRA_CFLAGS = $(ZFS_MODULE_CFLAGS) @KERNELCPPFLAGS@
 
 obj-$(CONFIG_ZFS) := $(MODULE).o
 
-$(MODULE)-objs += @top_srcdir@/module/zpios/pios.o
+$(MODULE)-objs += pios.o
diff --git a/udev/rules.d/Makefile.am b/udev/rules.d/Makefile.am
index 6816addb4cc6..d560bf30e053 100644
--- a/udev/rules.d/Makefile.am
+++ b/udev/rules.d/Makefile.am
@@ -1,7 +1,7 @@
 udevrule_DATA = \
-	$(top_srcdir)/udev/rules.d/69-vdev.rules \
-	$(top_srcdir)/udev/rules.d/60-zvol.rules \
-	$(top_srcdir)/udev/rules.d/90-zfs.rules
+	69-vdev.rules \
+	60-zvol.rules \
+	90-zfs.rules
 
 EXTRA_DIST = \
 	$(top_srcdir)/udev/rules.d/69-vdev.rules.in \
@@ -14,7 +14,7 @@ $(udevrule_DATA):
 		-e 's,@udevdir\@,$(udevdir),g' \
 		-e 's,@udevruledir\@,$(udevruledir),g' \
 		-e 's,@sysconfdir\@,$(sysconfdir),g' \
-		'$@.in' >'$@'
+		"$(abs_top_srcdir)/udev/rules.d/$@.in" > '$@'
 
 distclean-local::
 	-$(RM) $(udevrule_DATA)