Abstract
The contributions to the massive operator matrix elements describing the heavy flavor Wilson coefficients in the limit are computed for the structure function and transversity for general values of the Mellin variable . Here, for two matrix elements, and , the complete result is obtained. A first independent computation of the contributions to the 3--loop anomalous dimensions , and is given. In the computation advanced summation technologies for nested sums over products of hypergeometric terms with harmonic sums have been used. For intermediary results generalized harmonic sums occur, while the final results can be expressed by nested harmonic sums only.
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