TARGET

 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 ALLOCAT