This bug happens only when both -fomit-frame-pointer and -mdalign are specified.
If only one of them is not specified, the compilation works.

Don't work:
 	sh-elf-gcc -v -save-temps -fomit-frame-pointer -ml -mdalign -c GccShBug.c
Work:
 	sh-elf-gcc -v -save-temps -fomit-frame-pointer -ml -c GccShBug.c
Work:
 	sh-elf-gcc -v -save-temps -ml -mdalign -c GccShBug.c
Work:
 	sh-elf-gcc -v -save-temps -ml -c GccShBug.c


GCC output:

$ sh-elf-gcc -v -save-temps -fomit-frame-pointer -ml -mdalign -c GccShBug.c
Reading specs from /usr/local/lib/gcc-lib/sh-elf/3.2/specs
Configured with: ../gcc-3.2/configure --target=sh-elf --prefix=/usr/local --with
out-headers --with-newlib --enable-languages=c : (reconfigured) ../gcc-3.2/confi
gure --target=sh-elf --prefix=/usr/local --without-headers --with-newlib --enabl
e-languages=c,c++
Thread model: single
gcc version 3.2
 /usr/local/lib/gcc-lib/sh-elf/3.2/cpp0.exe -lang-c -v -D__GNUC__=3 -D__GNUC_MIN
OR__=2 -D__GNUC_PATCHLEVEL__=0 -D__GXX_ABI_VERSION=102 -D__sh__ -D__ELF__ -D__sh
__ -D__ELF__ -Acpu=sh -Amachine=sh -D__NO_INLINE__ -D__STDC_HOSTED__=1 -D__sh1__
 -D__SIZE_TYPE__=unsigned int -D__PTRDIFF_TYPE__=int -D__LITTLE_ENDIAN__ GccShBu
g.c GccShBug.i
GNU CPP version 3.2 (cpplib) (Hitachi SH)
#include "..." search starts here:
#include <...> search starts here:
 /usr/local/lib/gcc-lib/sh-elf/3.2/include
 /usr/local/sh-elf/sys-include
 /usr/local/sh-elf/include
End of search list.
 /usr/local/lib/gcc-lib/sh-elf/3.2/cc1.exe -fpreprocessed GccShBug.i -quiet -dum
pbase GccShBug.c -ml -mdalign -version -fomit-frame-pointer -o GccShBug.s
GNU CPP version 3.2 (cpplib) (Hitachi SH)
GNU C version 3.2 (sh-elf)
        compiled by GNU C version 2.95.3-5 (cygwin special).
GccShBug.c: In function `divCeil':
GccShBug.c:11: Internal compiler error in output_stack_adjust, at config/sh/sh.c
:4195
Please submit a full bug report,
with preprocessed source if appropriate.
See <URL:http://www.gnu.org/software/gcc/bugs.html> for instructions.

Release:
GCC 3.2

Environment:
Cygwin or GNUSH 0302

How-To-Repeat:
int divCeil(int a, int b) {
        int c;
        if (a>0) {
                if (b>0) c=a+b-1;
                else c=a;
        } else {
                if (b>0) c=a;
                else c=a+b+1;
        }
        return c/b;
}