https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113228
--- Comment #12 from Jakub Jelinek <jakub at gcc dot gnu.org> --- The reason why late gimplification/regimplification generally works fine with SSA_NAMEs is that the case SSA_NAME: /* Allow callbacks into the gimplifier during optimization. */ ret = GS_ALL_DONE; break; case doesn't fall through into the recalculation. It is just this new match.pd folding which can turn a tcc_comparison *expr_p (which is what generally wants to recalculate side-effects) into SSA_NAME (which isn't handled there).