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From: "anlauf at gcc dot gnu.org" <gcc-bugzilla@gcc.gnu.org>
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Subject: [Bug fortran/104848] ICE in simplify_intrinsic_op, at
 fortran/expr.cc:1305
Date: Wed, 09 Mar 2022 19:54:57 +0000
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https://gcc.gnu.org/bugzilla/show_bug.cgi?id=3D104848

--- Comment #3 from anlauf at gcc dot gnu.org ---
Workaround: using -fno-range-check produces an error where appropriate.

Debugging suggests a potential fix for the ICE (needs testing):

diff --git a/gcc/fortran/expr.cc b/gcc/fortran/expr.cc
index c9c0ba4cc2e..cfafe10f727 100644
--- a/gcc/fortran/expr.cc
+++ b/gcc/fortran/expr.cc
@@ -1293,7 +1293,7 @@ simplify_intrinsic_op (gfc_expr *p, int type)
       gfc_internal_error ("simplify_intrinsic_op(): Bad operator");
     }

-  if (result =3D=3D NULL)
+  if (result =3D=3D NULL || result->expr_type =3D=3D EXPR_UNKNOWN)
     {
       gfc_free_expr (op1);
       gfc_free_expr (op2);

But that may be just a band-aid.=