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From: "anlauf at gcc dot gnu.org" <gcc-bugzilla@gcc.gnu.org>
To: gcc-bugs@gcc.gnu.org
Subject: [Bug fortran/106856] [12/13 Regression][OOP] CLASS attribute
 handling / ICE in gfc_conv_expr_present, at fortran/trans-expr.cc:1977 since
 r12-4346-geb92cd57a1ebe7cd
Date: Sat, 04 Mar 2023 15:19:01 +0000
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https://gcc.gnu.org/bugzilla/show_bug.cgi?id=3D106856

--- Comment #7 from anlauf at gcc dot gnu.org ---
(In reply to anlauf from comment #6)
> Submitted: https://gcc.gnu.org/pipermail/fortran/2023-March/059003.html

As discussed in this thread, this version of the patch works for

subroutine s1 (x)
  class(*)    :: x
  allocatable :: x
  dimension   :: x(:)
  if (allocated (x)) print *, size (x)
end

subroutine s2 (x)
  class(*)    :: x
  allocatable :: x(:)
  if (allocated (x)) print *, size (x)
end

but still ICEs for the variations / line permutations

subroutine s3 (x)
  class(*)    :: x(:)
  allocatable :: x
  if (allocated (x)) print *, size (x)
end

subroutine s4 (x)
  class(*)    :: x
  dimension   :: x(:)
  allocatable :: x
  if (allocated (x)) print *, size (x)
end

I think Mikael's findings in the thread fix this.=