https://gcc.gnu.org/bugzilla/show_bug.cgi?id=120021

--- Comment #2 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
(In reply to Andrew Pinski from comment #1)
> I am 99% sure this decl comes from the gimplifier.
> 
> gimplify.cc:6415

And it can also show up with some C code too in some cases.

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