After you install Xcode it's located here:
/Applications/Xcode.app/Contents/Developer/Toolchains/XcodeDefault.xctoolchain/usr/lib/c++/v1
Mac OS X 10.9+ no longer uses GCC/libstdc++ but uses libc++ and Clang.
Update: After the XCode 6.0.1 update the headers are now located here:
/Applications/Xcode.app/Contents/Developer/Toolchains/XcodeDefault.xctoolchain/usr/include/c++/v1