Specifies that an object can become the target of a pointer.

  The TARGET attribute can be specified in a type declaration
  statement or TARGET statement, and takes one of the following
  forms:

  Type Declaration Statement:

   type, [att-ls,] TARGET [,att-ls] :: obj [spec] [,obj [spec]]...

  Statement:

   TARGET [::] obj [spec] [,obj [spec]]...

     type      Is a data type specifier.

     att-ls    Is an optional list of attribute specifiers.

     obj       Is the name of an object.  The object must
               not be declared with the PARAMETER attribute.

     spec      Is an array specification.

  A pointer is associated with a target by pointer assignment or by
  an ALLOCATE statement.

  If an object does not have the TARGET attribute or has not been
  allocated (using an ALLOCATE statement), no part of it can be
  accessed by a pointer.

  The TARGET attribute is compatible with the ALLOCATABLE, AUTOMATIC,
  DIMENSION, INTENT, OPTIONAL, PRIVATE, PUBLIC, SAVE, STATIC, and
  VOLATILE attributes.

  EXAMPLES:

  The following example shows type declaration statements specifying
  the TARGET attribute:

     TYPE(SYSTEM), TARGET :: FIRST
     REAL, DIMENSION(20, 20), TARGET :: C, D

  The following is an example of a TARGET statement:

     TARGET :: C(50, 50), D