Consider the Makefile below, the command clean is declared as PHONY and has an alternative name c.
Does the PHONY attribute apply also to make c or just to make clean?
.PHONY: clean
clean c:
rm -rf *.o
GMU Make doesn't have aliases; c and clean are separate targets that execute the same recipe but that could have different prerequisites. In this case, clean is a .PHONY prerequisite and c is not.
(It's also easy to verify this yourself by creating a file named c and seeing if make c executes the recipe.)