[Fortran, Patch] Improve documentation of the non-implemented RECORD STRUCTURE extension

[Tobias Burnus]

During the discussion of UNION, I decided to have a look at the current 
documentation. UNION is not mentioned (except for some commented lines), 
but record structures are. Attached is an attempted to improve the 
documentation.

The current version is at 
http://gcc.gnu.org/onlinedocs/gfortran/STRUCTURE-and-RECORD.html

I tested it with make pdf and make info and looked at the output.
OK for the trunk?

Tobias
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