That is an interesting thing about IEC timers, I have no idea how the code is compiled in many PLC's, however, I do know how they are compiled in Mitsubishi. They are not actually timers (the same as in normal ladder as referenced by "Txx"), I think it is due to the transportable code idea between platforms. IEC timers in Mitsubishi load call to a sub routine (function) on the trigger signal and increment an internal word, compare that word with the timer value say T#3s (actually 3000ms) and increments it by 10 or 100ms (depending on the time base for that PLC). so not using a tag on the "Q" output of the timer does not return the bit from the function. I believe that many platforms i.e. Siemens, Mitsubishi use this to make it transportable, There are a number of functions in Mitsubishi that instead of calling the original functions as per ladder, they create the code either in-line or by jumping to a routine that emulates the function. I'm sure that many PLC manufacturer's do this rather than create a new interpreter or compiler so as to keep original hardware compatible with IEC.