Stange how that is so difficult...All I can find is this package in the sources list:
Package: linux-libc-dev
Source: linux
Version: 3.2.21-1+rpi1
Architecture: armhf
Maintainer: Debian Kernel Team <debian-kernel@lists.debian.org>
Installed-Size: 2790
Conflicts: linux-kernel-headers
Replaces: linux-kernel-headers
Provides: linux-kernel-headers
Multi-Arch: same
Priority: optional
Section: devel
Filename: pool/main/l/linux/linux-libc-dev_3.2.21-1+rpi1_armhf.deb
Size: 764146
SHA256: b75b35ccf8e7fbac582ad08af9579a23095f9dbbc9e7369430e43d584afc48fd
SHA1: e8c3bb2a30483c51ee39b525becd6e213ae9c2c7
MD5sum: 840e28237198aa137dfcdb558ef1cbf5
Description: Linux support headers for userspace development
This package provides userspaces headers from the Linux kernel. These
headers are used by the installed headers for GNU glibc and other system
libraries.
It seems to provide the tools you need, but I have no idea why there isn't a package called linux-kernel-headers
.
However, if you look in the package archive you can find this:
http://archive.raspbian.org/raspbian/pool/main/l/linux-latest/
Perhaps one of the headers packages in that directory will be for the kernel you need.
Unfortunately that is all the information I can currently offer, as I have not yet installed Raspbian myself, although it is on my TODO list.