[Bug fortran/44348] ICE in build_function_decl

[bdavis at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=44348

--- Comment #8 from Bud Davis <bdavis at gcc dot gnu.org> ---
      subroutine s
       contains
         SUBROUTINE s  
         END SUBROUTINE
       end subroutine

q?  Is this valid ?