[Bug fortran/47030] !GCC$ Attributes do not work for COMMON variables in procedures and BLOCK DATA

[tkoenig at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=47030
Bug 47030 depends on bug 89079, which changed state.

Bug 89079 Summary: "Invalid compiler error: Segmentation fault" in module with "equivalence" statement
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89079

           What    |Removed                     |Added
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             Status|WAITING                     |RESOLVED
         Resolution|---                         |DUPLICATE