Index: src/gcc/ipa-inline-transform.c
===================================================================
--- src.orig/gcc/ipa-inline-transform.c
+++ src/gcc/ipa-inline-transform.c
@@ -92,9 +92,7 @@ can_remove_node_now_p_1 (struct cgraph_n
 	     those only after all devirtualizable virtual calls are processed.
 	     Lacking may edges in callgraph we just preserve them post
 	     inlining.  */
-	  && (!DECL_VIRTUAL_P (node->symbol.decl)
-	      || (!DECL_COMDAT (node->symbol.decl)
-		  && !DECL_EXTERNAL (node->symbol.decl)))
+	  && !DECL_VIRTUAL_P (node->symbol.decl)
 	  /* During early inlining some unanalyzed cgraph nodes might be in the
 	     callgraph and they might reffer the function in question.  */
 	  && !cgraph_new_nodes);
Index: src/gcc/ipa.c
===================================================================
--- src.orig/gcc/ipa.c
+++ src/gcc/ipa.c
@@ -241,8 +241,7 @@ symtab_remove_unreachable_nodes (bool be
 	&& (!cgraph_can_remove_if_no_direct_calls_and_refs_p (node)
 	    /* Keep around virtual functions for possible devirtualization.  */
 	    || (before_inlining_p
-		&& DECL_VIRTUAL_P (node->symbol.decl)
-		&& (DECL_COMDAT (node->symbol.decl) || DECL_EXTERNAL (node->symbol.decl)))))
+		&& DECL_VIRTUAL_P (node->symbol.decl))))
       {
         gcc_assert (!node->global.inlined_to);
 	pointer_set_insert (reachable, node);
Index: src/gcc/testsuite/g++.dg/ipa/pr55264.C
===================================================================
--- /dev/null
+++ src/gcc/testsuite/g++.dg/ipa/pr55264.C
@@ -0,0 +1,17 @@
+/* { dg-do compile } */
+/* { dg-options "-O2 -fno-early-inlining -fno-weak"  } */
+
+struct S
+{
+  S();
+  virtual inline void foo ()
+  {
+    foo();
+  }
+};
+
+void
+B ()
+{
+  S().foo ();
+}
Index: src/gcc/ipa-cp.c
===================================================================
--- src.orig/gcc/ipa-cp.c
+++ src/gcc/ipa-cp.c
@@ -699,7 +699,8 @@ initialize_node_lattices (struct cgraph_
   int i;
 
   gcc_checking_assert (cgraph_function_with_gimple_body_p (node));
-  if (!node->local.local)
+  if (!node->local.local
+      || DECL_VIRTUAL_P (node->symbol.decl))
     {
       /* When cloning is allowed, we can assume that externally visible
 	 functions are not called.  We will compensate this by cloning