https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108453

            Bug ID: 108453
           Summary: [10/11/12/13 Regression] ICE in gfc_trans_use_stmts,
                    at fortran/trans-decl.cc:5361
           Product: gcc
           Version: 13.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gs...@t-online.de
  Target Milestone: ---

Started with r6 :


$ cat z1.f90
module m
   type t
   end type
end
program p
   use m, only: t
   common t
end


$ cat z2.f90
module m
   type t
   end type
end
program p
   use m, only: t
   common /xc/ t
end


$ cat z3.f90
module m
   type t
   end type
end
program p
   use m
   common t
end


$ gfortran-5 -c z3.f90
z3.f90:7:11:

    common t
           1
Error: Cannot change attributes of USE-associated symbol t at (1)


$ gfortran-13-20230115 -c z3.f90
$
$ gfortran-13-20230115 -c z1.f90
z1.f90:6:7:

    6 |    use m, only: t
      |       1
internal compiler error: in gfc_trans_use_stmts, at fortran/trans-decl.cc:5361
0x8a707e gfc_trans_use_stmts
        ../../gcc/fortran/trans-decl.cc:5360
0x8a783b gfc_generate_function_code(gfc_namespace*)
        ../../gcc/fortran/trans-decl.cc:7837
0x82968e translate_all_program_units
        ../../gcc/fortran/parse.cc:6721
0x82968e gfc_parse_file()
        ../../gcc/fortran/parse.cc:7027
0x876eff gfc_be_parse_file
        ../../gcc/fortran/f95-lang.cc:229

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