https://gcc.gnu.org/bugzilla/show_bug.cgi?id=111809

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
   Last reconfirmed|                            |2023-11-04
           Keywords|error-recovery,             |
                   |ice-on-invalid-code         |
             Status|UNCONFIRMED                 |NEW
            Summary|GIMPLEFE: ICE after `SSA    |gimpleFE: unreferenced
                   |name '<unknown>' with       |inline function with
                   |version 3 has no            |_GIMPLE(ssa) definition
                   |definition`                 |causes ICE
     Ever confirmed|0                           |1

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Reduced testcase:
```
inline
__GIMPLE (ssa) void
bar (void)
{
__BB(2):
  return;
}
```

So basically it is due to the function be declared as inline (or static and
unused with -O1).

Confirmed.

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