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Reports <b>if</b> statements which can be simplified to single assignment or
<b>return</b> statements.
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For example:
<code><pre>
    <b>if</b> (foo()) {
       <b>return true</b>;
    } <b>else</b> {
       <b>return false</b>;
    }
</pre></code>
can be simplified to
<code><pre>
    <b>return</b> foo();
</pre></code>
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