is KtReceiverParameterSymbol -> {
                // KT-55124
                return true
            }

            !is KtDeclarationSymbol -> {
                // File, package, etc.
                return false
            }

            is KtSamConstructorSymbol -> {
                // SAM constructors are always top-level
                return false
            }

    }

    /**
     * When resolving the calleeExpression of a `KtCallExpression`, we resolve the entire `KtCallExpression` instead. This way, the
     * corresponding FIR element is the `FirFunctionCall`, etc. Implicit invoke is then specially handled after obtaining the
     * `FirImplicitInvokeCall`.
     *