Trees and rtxes mostly. I haven't got around to taking a closer look,
but for example folders love allocating temporary trees. For example,
in tree-ssa-ccp.c:fold_gimple_assign,
if (COMPARISON_CLASS_P (op0))
{
fold_defer_overflow_warnings ();
tem = fold_binary_loc (cond_loc,
TREE_CODE (op0), TREE_TYPE (op0),
TREE_OPERAND (op0, 0),
TREE_OPERAND (op0, 1));
/* This is actually a conditional expression, not a GIMPLE
conditional statement, however, the valid_gimple_rhs_p
test still applies. */
set = (tem&& is_gimple_condexpr (tem)
&& valid_gimple_rhs_p (tem));
fold_undefer_overflow_warnings (set, stmt, 0);
}
Here tem should not be allocated on GC memory.