These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 0.98 s (backtrack: 0/20).

[ebuild  N     ] acct-group/distcc-1-r2::gentoo  0 KiB
[ebuild  N     ] acct-user/distcc-1-r2::gentoo  0 KiB

Total: 2 packages (2 new), Size of downloads: 0 KiB