[Bug fortran/89904] [9 regression] ICE in gfortran starting with r270045

[anlauf at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89904

--- Comment #19 from anlauf at gcc dot gnu.org ---
(In reply to Dominique d'Humieres from comment #17)
> > So shall I resubmit my original patch, or is Steve's comment#11 better?
> 
> I'ld take Steve's conditions, but your wording for the errors!-)

Steve's patch would not reject:

subroutine f
  use, intrinsic :: iso_c_binding
  integer(c_intptr_t) :: b, c
  procedure(), pointer :: a
  c = transfer (a, b)
  c = transfer (transfer (b, a), b)
end

so this is probably what Thomas had in mind.

I'll package the patch and submit.