libiconv

[Billinghurst, David (CRTS)]

I think you need to configure with

    --enable-nls \
    --without-included-gettext \

For gcc-3.2 I get 

$ cygcheck cc1.exe
Found: .\cc1.exe
.\cc1.exe
  C:\cygwin\bin\cygwin1.dll
    C:\WINNT\System32\KERNEL32.dll
      C:\WINNT\System32\NTDLL.DLL
  C:\cygwin\bin\cygintl-2.dll
    C:\cygwin\bin\cygiconv-2.dll

$ cygcheck jc1.exe
Found: .\jc1.exe
.\jc1.exe
  C:\cygwin\bin\cygwin1.dll
    C:\WINNT\System32\KERNEL32.dll
      C:\WINNT\System32\NTDLL.DLL
  C:\cygwin\bin\cygiconv-2.dll
  C:\cygwin\bin\cygintl-2.dll
  C:\cygwin\bin\cygz.dll

Don't know if it works, but it passes the testsuites.