https://gcc.gnu.org/bugzilla/show_bug.cgi?id=78098
--- Comment #16 from H.J. Lu <hjl.tools at gmail dot com> --- (In reply to Martin Liška from comment #15) > > > > Not with interrupt handler which needs different epilogue and prologue. > > I see, however I'm not sure it's known information when IPA ICF is running. > Or am I wrong? The information is available. But I don't know if ICF should be concerned. We can disable ICF for interrupt handler or use it as a feature to detect code duplication for interrupt handler, which I submitted a patch for: https://gcc.gnu.org/ml/gcc-patches/2016-10/msg02177.html