use strict;
use warnings;

use Devel::Peek qw( Dump );

use Inline C => <<'__EOI__';

AV* f() {
   return newAV();
}

__EOI__

Dump(f());

##</code><code>##

>perl -MInline=FORCE,NOISY,NOCLEAN a.pl
...
SV = IV(0x7bbf18) at 0x7bbf1c
  REFCNT = 1
  FLAGS = (TEMP,ROK)
  RV = 0x7bc05c
  SV = PVAV(0x7bcec8) at 0x7bc05c
    REFCNT = 2         <--- XXX
    FLAGS = ()
    ARRAY = 0x0
    FILL = -1
    MAX = -1
    ARYLEN = 0x0
    FLAGS = (REAL)