diff --git a/gcc/cgraph.c b/gcc/cgraph.c
index 9cc3690..78e131b 100644
--- a/gcc/cgraph.c
+++ b/gcc/cgraph.c
@@ -2269,6 +2269,7 @@ cgraph_create_virtual_clone (struct cgraph_node *old_node,
   TREE_PUBLIC (new_node->decl) = 0;
   DECL_COMDAT (new_node->decl) = 0;
   DECL_WEAK (new_node->decl) = 0;
+  DECL_VIRTUAL_P (new_node->decl) = 0;
   DECL_STATIC_CONSTRUCTOR (new_node->decl) = 0;
   DECL_STATIC_DESTRUCTOR (new_node->decl) = 0;
   new_node->clone.tree_map = tree_map;
diff --git a/gcc/cgraph.h b/gcc/cgraph.h
index 122a44c..7abfb8a 100644
--- a/gcc/cgraph.h
+++ b/gcc/cgraph.h
@@ -935,6 +935,7 @@ cgraph_only_called_directly_or_aliased_p (struct cgraph_node *node)
   gcc_assert (!node->global.inlined_to);
   return (!node->needed && !node->address_taken
 	  && !node->reachable_from_other_partition
+	  && !DECL_VIRTUAL_P (node->decl)
 	  && !DECL_STATIC_CONSTRUCTOR (node->decl)
 	  && !DECL_STATIC_DESTRUCTOR (node->decl)
 	  && !node->local.externally_visible);
diff --git a/gcc/ipa-inline-transform.c b/gcc/ipa-inline-transform.c
index 75b8e9d..ce1bc6e 100644
--- a/gcc/ipa-inline-transform.c
+++ b/gcc/ipa-inline-transform.c
@@ -95,9 +95,7 @@ can_remove_node_now_p_1 (struct cgraph_node *node)
 	     those only after all devirtualizable virtual calls are processed.
 	     Lacking may edges in callgraph we just preserve them post
 	     inlining.  */
-	  && (!DECL_VIRTUAL_P (node->decl)
-	      || (!DECL_COMDAT (node->decl)
-		  && !DECL_EXTERNAL (node->decl)))
+	  && !DECL_VIRTUAL_P (node->decl)
 	  /* During early inlining some unanalyzed cgraph nodes might be in the
 	     callgraph and they might reffer the function in question.  */
 	  && !cgraph_new_nodes);
diff --git a/gcc/ipa.c b/gcc/ipa.c
index 388291a..8c2b3bd 100644
--- a/gcc/ipa.c
+++ b/gcc/ipa.c
@@ -194,9 +194,7 @@ cgraph_remove_unreachable_nodes (bool before_inlining_p, FILE *file)
     if (node->analyzed && !node->global.inlined_to
 	&& (!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->decl)
-		&& (DECL_COMDAT (node->decl) || DECL_EXTERNAL (node->decl)))))
+	    || (before_inlining_p && DECL_VIRTUAL_P (node->decl))))
       {
         gcc_assert (!node->global.inlined_to);
 	enqueue_cgraph_node (node, &first);
diff --git a/gcc/testsuite/g++.dg/ipa/pr55264.C b/gcc/testsuite/g++.dg/ipa/pr55264.C
new file mode 100644
index 0000000..cf54d6a
--- /dev/null
+++ b/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 ();
+}