https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92898

--- Comment #2 from anlauf at gcc dot gnu.org ---
The code added in r276272 checks for closely related invalid code.
The following patch might fix the ICE:

Index: gcc/fortran/check.c
===================================================================
--- gcc/fortran/check.c (Revision 279183)
+++ gcc/fortran/check.c (Arbeitskopie)
@@ -7154,7 +7154,9 @@ bool
 gfc_check_is_contiguous (gfc_expr *array)
 {
   if (array->expr_type == EXPR_NULL
-      && array->symtree->n.sym->attr.pointer == 1)
+      && (!array->symtree ||
+         (array->symtree->n.sym &&
+          array->symtree->n.sym->attr.pointer == 1)))
     {
       gfc_error ("Actual argument at %L of %qs intrinsic shall be an "
                 "associated pointer", &array->where, gfc_current_intrinsic);

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