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(g77-300.info)Cpp-style directives

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Cpp-style directives
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   `cpp' output-style `#' directives (*note C Preprocessor Output:
(cpp)C Preprocessor Output.)  are recognized by the compiler even when
the preprocessor isn't run on the input (as it is when compiling `.F'
files).  (Note the distinction between these `cpp' `#' _output_
directives and `#line' _input_ directives.)