diff --git a/ctags/Makefile.am b/ctags/Makefile.am
index 342d1441..f29f7e56 100644
--- a/ctags/Makefile.am
+++ b/ctags/Makefile.am
@@ -61,6 +61,7 @@ libctags_la_SOURCES = \
 	main/entry.h \
 	main/error.c \
 	main/error.h \
+	main/gcc-attr.h \
 	main/general.h \
 	main/keyword.c \
 	main/keyword.h \
diff --git a/ctags/main/gcc-attr.h b/ctags/main/gcc-attr.h
new file mode 100644
index 00000000..4c6caf92
--- /dev/null
+++ b/ctags/main/gcc-attr.h
@@ -0,0 +1,30 @@
+/*
+*   Copyright (c) 1998-2003, Darren Hiebert
+*
+*   This source code is released for free distribution under the terms of the
+*   GNU General Public License version 2 or (at your option) any later version.
+*/
+
+/* This is derived from general.h.
+   Only readtags related source file should include this.
+   ctags related source file should include genera.h instead. */
+
+#ifndef CTAGS_MAIN_GCC_ATTR_H
+#define CTAGS_MAIN_GCC_ATTR_H
+
+/*  Prevent warnings about unused variables in GCC. */
+#if defined (__GNUC__) && !defined (__GNUG__)
+# ifdef __MINGW32__
+#  define CTAGS_ATTR_UNUSED
+# else
+#  define CTAGS_ATTR_UNUSED __attribute__((unused))
+# endif
+# define CTAGS_ATTR_PRINTF(s,f)  __attribute__((format (printf, s, f)))
+# define attr__noreturn __attribute__((__noreturn__))
+#else
+# define CTAGS_ATTR_UNUSED
+# define CTAGS_ATTR_PRINTF(s,f)
+# define attr__noreturn
+#endif
+
+#endif	/* CTAGS_MAIN_GCC_ATTR_H */
diff --git a/ctags/main/general.h b/ctags/main/general.h
index c7f51450..f34e6cca 100644
--- a/ctags/main/general.h
+++ b/ctags/main/general.h
@@ -27,18 +27,7 @@
 /*
 *   MACROS
 */
-
-/*  This is a helpful internal feature of later versions (> 2.7) of GCC
- *  to prevent warnings about unused variables.
- */
-#if (__GNUC__ > 2  ||  (__GNUC__ == 2  &&  __GNUC_MINOR__ >= 7)) && !(defined (__APPLE_CC__) || defined (__GNUG__))
-# define CTAGS_ATTR_UNUSED __attribute__((unused))
-# define CTAGS_ATTR_PRINTF(s,f)  __attribute__((format (printf, s, f)))
-#else
-# define CTAGS_ATTR_UNUSED
-# define CTAGS_ATTR_PRINTF(s,f)
-#endif
-
+#include "gcc-attr.h"
 
 /*  MS-DOS doesn't allow manipulation of standard error, so we send it to
  *  stdout instead.