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This is it - the smallest test case I can find that demonstrates the bug in the PIC24 assembler, by computer search followed by a little bit of human editing. Assemble this with listing off or the -am option and the symbol x will be at offset 2, correctly; assemble with listing on but not the -am option, and the symbol x will be at offset 1, which should be impossible.

.macro m
.byte 1
x:
.endm
.byte 1
m