https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120987

--- Comment #20 from Tom de Vries <vries at gcc dot gnu.org> ---
Seems to be fixed by:
...
diff --git a/gcc/ipa-modref.c b/gcc/ipa-modref.c
index 9e537b04196..fbdf8da36df 100644
--- a/gcc/ipa-modref.c
+++ b/gcc/ipa-modref.c
@@ -5109,7 +5109,6 @@ ipa_merge_modref_summary_after_inlining (cgraph_edge
*edge)
   cgraph_node *n;
   for (n = edge->caller; n->inlined_to; n = n->callers->caller)
     flags |= flags_from_decl_or_type (n->decl);
-  flags |= flags_from_decl_or_type (n->decl);
   bool ignore_stores = ignore_stores_p (edge->caller->decl, flags);

   if (!callee_info && to_info)
...

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