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We report the observation of novel magnetoresistance oscillations induced by the resonant inter-subband absorption in nondegenerate 2D electrons bound to the surface of liquid helium. The oscillations are periodic in 1/B and originate from the scattering-mediated transitions of the excited electrons into the Landau states of the first subband. The structure of the oscillations is affected by the collision broadening of the Landau levels and by many-electron effects.

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