https://gcc.gnu.org/bugzilla/show_bug.cgi?id=126497

--- Comment #8 from GCC Commits <cvs-commit at gcc dot gnu.org> ---
The releases/gcc-15 branch has been updated by Jakub Jelinek
<[email protected]>:

https://gcc.gnu.org/g:fbfc3347b1ba1260cbb766192002293ebdd77567

commit r15-11445-gfbfc3347b1ba1260cbb766192002293ebdd77567
Author: Jakub Jelinek <[email protected]>
Date:   Fri Jul 31 09:05:50 2026 +0200

    gimplify: Allow declarations in recalculate_side_effects [PR126497]

    The following testcase ICEs, because we decide to fold a comparison
    into just one of its operands, we call recalculate_side_effects on that
    and ICE on the assertion that it isn't called on anything unexpected
    (here PARM_DECL).
    Already some time ago we had to add an exception for SSA_NAME for the
    same reason.
    The tcc_declaration case is slightly different, TREE_SIDE_EFFECTS is
    sometimes present on those if they are TREE_THIS_VOLATILE, but it is
    something the FE should take care of when creating those decls, not
    a business of the gimplifier.

    2026-07-31  Jakub Jelinek  <[email protected]>

            PR middle-end/126497
            * gimplify.cc (recalculate_side_effects): Return for
            tcc_declaration.

            * gcc.dg/bitint-141.c: New test.

    Reviewed-by: Andrea Pinski <[email protected]>
    (cherry picked from commit ca867fd9d5ace4ede8289dba9ae731e554bde618)

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