./libgcc/libgcc2.c:32:23: fatal error: libgcc_tm.h: No such file or directory

[Georg-Johann Lay]

This error occurs if you configure GCC as cross compiler and

$ make
$ make clean-target-libgcc
$ make all-target-libgcc

./libgcc/libgcc2.c:32:23: fatal error: libgcc_tm.h: No such file or directory

Removing the $target directory altogether works:

$ make
$  rm -rf $target
$ make # rebuilds libgcc fine

So there is some dependencies missing in the new libgcc infrastructure.