* config/avr/avr.md (UNSPECV_WRITE_SP_IRQ_ON): New constants.
(UNSPECV_WRITE_SP_IRQ_OFF): (Ditto.).
(movhi_sp_r_irq_off, movhi_sp_r_irq_on): New insn.
* config/avr/avr.c (expand_prologue, expand_epilogue): Use
movhi_sp_r_irq_off and movhi_sp_r_irq_on insns for writing to the
stack pointer register.
(output_movhi): Remove code for interrupt specific writing to the
stack pointer register.