https://gcc.gnu.org/bugzilla/show_bug.cgi?id=127730

--- Comment #2 from Ivan Pribec <ivan.pribec at gmail dot com> ---
I have a found a few more issues with associate when used in combination with
select type, so cases such as,

associate(a => f())
   select type(a)
      ! ...
   end select
end associate

The use of type parameter inquiry, complex-part designators, or derived type
components will trigger an ICE. 

Some errors are avoided if a variable is used instead of an expression:

tmp => f()
associate (a => tmp)
   ! ...
end associate

But not in all cases (e.g. here:
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=127731, it doesn't work).

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