Mateusz Berezecki wrote:
I'm new to GCC and I'd appreciate if somebody could point me to _all_
files which are responsible for intermediate representation and
constructing it.

See the internals documentation, for instance:
    http://gcc.gnu.org/onlinedocs/gccint/Passes.html#Passes

We have two ILs, a high level one (gimple), and a low level one (rtl), and the details for each is different.
--
Jim Wilson, GNU Tools Support, http://www.specifix.com

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