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10.2.4 Statements

Most statements will be assignment statements, represented by MODIFY_EXPR. A CALL_EXPR whose value is ignored can also be a statement. No other C expressions can appear at statement level; a reference to a volatile object is converted into a MODIFY_EXPR. In GIMPLE form, type of MODIFY_EXPR is not meaningful. Instead, use type of LHS or RHS.

There are also several varieties of complex statements.