Abstract
The target mass effects in polarized DIS have been studied. It was demonstrated that taking into account the first order target mass corrections to g1 a very good approximation of the exact formula is achieved. It was also shown that their magnitude in the preasymptotic DIS region is small except for x > 0.65, where their large effect is partially suppressed by the large values of due to the cut . The difference between the size of the target mass and higher twist corrections is illustrated.
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