1
 2recurse: ; @$(MAKE) --no-print-directory -f t005.mk INC=yes all
 3all: 1 2; @testhelp out success
 4
 5INC = no
 6ifeq ($(INC),yes)
 7-include 1.inc 2.inc
 8endif
 9
101.inc: ; @testhelp file ONE.inc wait THREE.inc file TWO.inc; echo '1: ; @testhelp file ONE wait THREE file TWO' > $@
112.inc: ; @testhelp wait ONE.inc file THREE.inc; echo '2: ; @testhelp wait ONE file THREE' > $@