[Bug fortran/44660] [regression 4.4/4.5/4.6] ICE in resolve_equivalence()

[Sebastian Pop]

These previous patches don't seem to solve the problem:
here is another reduced case that still fails in resolve_equivalence
at a different place than before.

$ cat bug.f
         CALL TRFWTM(JKT,XX,NX,Y,NIX,NORB2,1,TOL)
         IF(DBUG.AND.NX.GT.0) THEN
      EQUIVALENCE (DBUGME, DBUGME_STR)
      END IF
      END