* read.c: Remove unneeded prototypes.
(s_comm): Split out code to..
(s_comm_internal): ..here. Tidy error returns. Rearrange so that
"name" from input line may be used in more places. Merge code
testing for valid size from elf_common. Merge code from
s_lcomm_internal. Call comm_parse_extra.
(bss_alloc): New function, split out of s_lcomm_internal and
elf_common.
(parse_align): Likewise.
(s_lcomm_internal): Rewrite.
(s_lcomm, s_lcomm_bytes): Use s_comm_internal.
* read.h (bss_alloc, parse_align, s_comm_internal): Declare.
* config/obj-elf.c (elf_common): Split out code to..
(elf_common_parse): ..here. Remove code common to s_comm_internal,
parse_align and bss_alloc. Rearrange and Tidy.
* config/tc-alpha.h (TC_IMPLICIT_LCOMM_ALIGNMENT): Define.