Created attachment 46523 [details]
test case

Compiling the attached file fails:

/usr/bin/ld: /tmp/ccuSWyMB.o: in function `main':
inner-section.c:(.text+0x5): undefined reference to `inner.1911'
collect2: error: ld returned 1 exit status

I've looked into the problem a little, and it seems that the C frontend sets DECL_CONTEXT only after the section attribute is handled, so this code

  if (DECL_CONTEXT (decl) && TREE_CODE (DECL_CONTEXT (decl)) == FUNCTION_DECL)
    {
      node->origin = cgraph_node::get_create (DECL_CONTEXT (decl));
      node->next_nested = node->origin->nested;
      node->origin->nested = node;
    }

in cgraph.c is run early, when DECL_CONTEXT isn't yet set, so the function is never added to the nested list.

I might be wrong, though.

The attached patch seems to fix this specific example on this specific machine, but I'm almost certain it'll turn out to be wrong somehow.