https://gcc.gnu.org/bugzilla/show_bug.cgi?id=78098
--- Comment #10 from Martin Liška <marxin at gcc dot gnu.org> --- (In reply to H.J. Lu from comment #9) > (In reply to Richard Biener from comment #6) > > Why would we be not able to tailcall in an interupt handler? > > We need to verify that the only instruction in an interrupt handler > is a tail call to another interrupt handler. On the other hand, > this interrupt handler isn't really needed at all. That can be vefief by fact that the symbol should have only one call (tail call) and set node->icf_merged == true.