CONFIG_CPU_HAS_IPR_IRQ is not available for thedefaultarchitecture x86.
Result is shown for architecture sh

CONFIG_CPU_HAS_IPR_IRQ (not configurable)

modulename: ipr.ko

configname: CONFIG_CPU_HAS_IPR_IRQ

Linux Kernel Configuration
└─>Processor features
└─>CPU_HAS_IPR_IRQ
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
source code:
arch/sh/kernel/cpu/irq/ipr.c
is depended by
CONFIG_SH_POLARIS