[Bug ipa/99122] [10 Regression] ICE in force_constant_size, at gimplify.c:733

[rguenth at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99122

--- Comment #32 from Richard Biener <rguenth at gcc dot gnu.org> ---
+  /* We cannot inline a function with a VLA typed argument or result since
+     we have no implementation materializing a variable of such type in
+     the caller.  */
+  if (COMPLETE_TYPE_P (TREE_TYPE (TREE_TYPE (fndecl)))
+      && !poly_int_tree_p (TYPE_SIZE (TREE_TYPE (TREE_TYPE (fndecl)))))
+    return true;

so that would mean adding

       && !DECL_BY_REFERENCE (DECL_RESULT (fndecl))

I suppose or looking at DECL_RESULT in the first place (which is a pointer
in that case).