https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100551

--- Comment #4 from anlauf at gcc dot gnu.org ---
Playing with the testcase show that the patch in comment#3 is incomplete.
Next try:

diff --git a/gcc/fortran/trans-expr.c b/gcc/fortran/trans-expr.c
index cce18d094a6..3de53009970 100644
--- a/gcc/fortran/trans-expr.c
+++ b/gcc/fortran/trans-expr.c
@@ -5826,7 +5826,9 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
                                     &derived_array);
        }
       else if (UNLIMITED_POLY (fsym) && e->ts.type != BT_CLASS
-              && gfc_expr_attr (e).flavor != FL_PROCEDURE)
+              && e->ts.type != BT_PROCEDURE
+              && (gfc_expr_attr (e).flavor != FL_PROCEDURE
+                  || (gfc_expr_attr (e).proc != PROC_UNKNOWN)))
        {
          /* The intrinsic type needs to be converted to a temporary
             CLASS object for the unlimited polymorphic formal.  */

This makes the following case work again:

program p
  implicit none
  integer :: result
  result = 1
  result = test (    (result)) ! works
  if (result /= 1) stop 1
  result = test (int (result)) ! issue 1
  write(*,*) result
  result = test (f   (result)) ! issue 2
  write(*,*) result
contains
  integer function test(x)
    class(*), intent(in) :: x
    select type (x)
    type is (integer)
       test = x
    class default
       test = -1
    end select
  end function test
  integer function f(x)
    integer, intent(in) :: x
    f = 2*x
  end function f
end program

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