See attached build log. (Please do not complain about the need for looking at the build log until you can provide an easy way to open bugs with the correct data picked out of a tinderbox log. Thanks.)
Created attachment 247868 [details] Build log
I think this bug can be closed. There is a r2 of sloccount in portage which addressed this issues, so it's fixed with r2
12 Oct 2010; Jeroen Roovers <jer@gentoo.org> +sloccount-2.26-r2.ebuild: Remove silly DEPEND. Respect CC (bug #243752), CFLAGS, LDFLAGS.