https://gcc.gnu.org/bugzilla/show_bug.cgi?id=79483

--- Comment #8 from David Binderman <dcb314 at hotmail dot com> ---
Reduced code:

a;
b() {
  int c, d;
  if (a)
    d = b();
  return 1 + c + d;
}

Flag -O2 required.

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