In this paper, some results on inclusive γ and π0 spectra in π−p and π−12C interactions at 40 GeV/c are reported. It is shown that there is no factorization of the structure function f(q⊥, x) in π−p→γ + anything reactions for q⊥⩽0.4 GeV/c and |x|⩽0.16. The π0 meson longitudinal momentum spectrum in the cms is obtained by applying the method of statistical regularization to the measured γ spectrum. In the range |x|⩽0.02, Nπ+ = Nπ− = Nπ0 within the error limits (±7%). The inclusive γ spectra in π−p and π−12C interactions indicate that the normalized structure function is the same for both reactions over the central and the π− meson fargmentation regions.