[Bug tree-optimization/104717] New: ICE: verify_ssa failed (Error: type mismatch between an SSA_NAME and its symbol)

["asolokha at gmx dot com" <gcc-bugzilla@gcc.gnu.org>]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104717

            Bug ID: 104717
           Summary: ICE: verify_ssa failed (Error: type mismatch between
                    an SSA_NAME and its symbol)
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: tree-optimization
          Assignee: unassigned at gcc dot gnu.org
          Reporter: asolokha at gmx dot com
  Target Milestone: ---

gfortran 12.0.1 20220227 snapshot (g:d1574a9b820f17adb9004255e2018967e9be063b)
ICEs when compiling the following testcase, extracted from
libgomp/testsuite/libgomp.oacc-fortran/privatized-ref-2.f90, w/ -O1 -fopenacc
-fstack-arrays:

program main
  implicit none (type, external)
  integer :: j
  integer, allocatable :: A(:)

  A = [(3*j, j=1, 10)]
  call foo (A, size(A))
  deallocate (A)
contains
  subroutine foo (array, nn)
    integer :: i, nn
    integer :: array(nn)

    !$acc parallel copyout(array)
    array = [(-i, i = 1, nn)]
    !$acc end parallel
  end subroutine foo
end

% gfortran-12.0.1 -O1 -fopenacc -fstack-arrays -c qatodltq.f90
qatodltq.f90:8:16:

    8 |   deallocate (A)
      |                ^
Error: type mismatch between an SSA_NAME and its symbol
qatodltq.f90:8:16: Error: type mismatch between an SSA_NAME and its symbol
while verifying SSA_NAME A.14_21 in statement
# .MEM_20 = VDEF <.MEM_13>
    A.14_21 = __builtin_alloca_with_align (_19, 32);
during IPA pass: pta
qatodltq.f90:8:16: internal compiler error: verify_ssa failed
0x1199793 verify_ssa(bool, bool)
       
/var/tmp/portage/sys-devel/gcc-12.0.1_p20220227/work/gcc-12-20220227/gcc/tree-ssa.cc:1211
0xe66da5 execute_function_todo
       
/var/tmp/portage/sys-devel/gcc-12.0.1_p20220227/work/gcc-12-20220227/gcc/passes.cc:2091
0xe67182 do_per_function
       
/var/tmp/portage/sys-devel/gcc-12.0.1_p20220227/work/gcc-12-20220227/gcc/passes.cc:1694
0xe67182 do_per_function
       
/var/tmp/portage/sys-devel/gcc-12.0.1_p20220227/work/gcc-12-20220227/gcc/passes.cc:1684
0xe671dc execute_todo
       
/var/tmp/portage/sys-devel/gcc-12.0.1_p20220227/work/gcc-12-20220227/gcc/passes.cc:2138

BTW, the error is emitted twice in a row.