* arith.c: Change copyright header to refer to version 3 of the GNU General 
  Public License and to point readers at the COPYING3 file and the FSF's 
  license web page.
* openmp.c, interface.c, intrinsic.c, trans-array.c, trans-expr.c, symbol.c, 
  iso-fortran-env.def, intrinsic.h, decl.c, trans-array.h, matchexp.c, 
  dump-parse-tree.c, trans-common.c, array.c, Make-lang.in, trans-openmp.c, 
  gfortran.h, error.c, iso-c-binding.def, lang.opt, data.c, trans-const.c, 
  trans-stmt.c, expr.c, trans-const.h, trans-stmt.h, module.c, trans.c, 
  scanner.c, trans-types.c, trans.h, gfortranspec.c, trans-types.h, 
  lang-specs.h, io.c, bbt.c, resolve.c, f95-lang.c, st.c, iresolve.c, match.c,
  trans-decl.c, trans-io.c, target-memory.c, match.h, target-memory.h, parse.c,
  arith.h, check.c, dependency.c, parse.h, types.def, convert.c, dependency.h,
  primary.c, trans-intrinsic.c, options.c, misc.c, simplify.c: Likewise.

From-SVN: r127129