userns: add a user namespace owner of ipc ns

Changelog:
	Feb 15: Don't set new ipc->user_ns if we didn't create a new
		ipc_ns.
	Feb 23: Move extern declaration to ipc_namespace.h, and group
		fwd declarations at top.

Signed-off-by: Serge E. Hallyn <serge.hallyn@canonical.com>
Acked-by: "Eric W. Biederman" <ebiederm@xmission.com>
Acked-by: Daniel Lezcano <daniel.lezcano@free.fr>
Acked-by: David Howells <dhowells@redhat.com>
Cc: James Morris <jmorris@namei.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>