Though I agree with Ihor Kaharlichenko’s answer for considering C++ and with abyss.7’s answer for the compactness of its output, they are still incomplete for the multi-arch versions of gcc because input processing depends on the command line parameters and macros.
Example:
echo | /opt/gcc-arm-none-eabi-9-2019-q4-major/bin/arm-none-eabi-g++ -specs=nano.specs -mcpu=cortex-m4 -march=armv7e-m -mthumb -mfloat-abi=soft -x c++ -E -Wp,-v\
 - -fsyntax-only yields
⋮
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../arm-none-eabi/include/newlib-nano                                                                                                              
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1                                                                        
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1/arm-none-eabi/thumb/v7e-m/nofp                                         
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1/backward                                                               
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/include                                                                                                            
 /opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/include-fixed                                                                                                      
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include                                                                                  
⋮
whereas echo | /opt/gcc-arm-none-eabi-9-2019-q4-major/bin/arm-none-eabi-g++ -x c++ -E -Wp,-v - -fsyntax-only yields
⋮
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1                                                                        
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1/arm-none-eabi                                                          
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include/c++/9.2.1/backward                                                               
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/include                                                                                                            
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/include-fixed                                                                                                      
/opt/gcc-arm-none-eabi-9-2019-q4-major/bin/../lib/gcc/arm-none-eabi/9.2.1/../../../../arm-none-eabi/include                                                                                  
⋮
The former invocation utilizes newlib (see lines 1 and 3 of the output), the latter goes with the standard includes. The common files at the end of the list are an example for the usage of include_next.
Bottom line: Always consider all macros and compiler options when printing the include directories.