re PR c++/15461 (ICE due to NRV and inlining)

        PR c++/15461
        * semantics.c (nullify_returns_r): Replace a DECL_STMT
        for the NRV with an INIT_EXPR.

From-SVN: r86552

gcc/testsuite/g++.dg/opt/nrv7.C

+// PR c++/15461
+
+struct A {  
+    int i;  
+};  
+  
+inline A foo () {  
+    int j = 1; 
+    A a = { j }; 
+    return a;  
+} 
+ 
+A tv = foo();