PDD19 states that labels are not allowed for directives, which in
practice means, that the following is not allowed:

foo: .local int i

It would be useful to add some rationale about this in the PDD, if it
is really necessary; why is this limitation?

I assume this limitation would then also go fo:

foo: .return (42) # .return is a directive

I can understand that a directive, in the strict sense is not a
statement, but a , ehm, "directive" :-) to the assembler,
like .local, .const, .namespace and so on. However, .return and
friends are in fact shortcuts for statements.

I think, but did not yet check, that directives in imcc can have labels.

kjs

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