There may be cases when a tail recursive call has multiple execution paths after the call itself. The optimization should be performed in cases where it is possible.

One example is such:

public static int count(int n) { if (n == 0) { return 0;	} int v = count(n - 1); if (n == 2) { callSomeOtherMethod();	} return v; }

Should be optimized to:

public static int count(int n) { start: if (n == 0) { return 0;	} if (n == 2) { int v = count(n - 1); callSomeOtherMethod(); return v;	} // this below is the same as  // return count(n - 1); n = n - 1; goto start; }

Current state

Currently we allow branches to be present in the return path, but they all need to be side-effect free. This issue requires individual modifications and analysis to the subsequent execution paths.