binutils-gdb/ld/testsuite/ld-scripts/defined.t

SECTIONS {
	. = SIZEOF_HEADERS;
	.text : { *(.text) }
	.data : { *(.data) }
	.bss : { *(.bss) *(COMMON) }
}
value1 = DEFINED (defined) ? 1 : 2;
value2 = DEFINED (undefined) ? 1 : 2;