There is a common pattern all over the place:

      kstat_incr_irqs_this_cpu(irq, irq_to_desc(irq));

This results in a call to core code anyway. So provide a function
which does the same thing in core.

While at it, replace the butt ugly macro with an inline.
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Cc: Peter Zijlstra <peterz@infradead.org>
Link: http://lkml.kernel.org/r/20140223212737.422068876@linutronix.deSigned-off-by: Thomas Gleixner <tglx@linutronix.de>