Axial Anomaly and Polarized Radiative Decays

We extend the approach of Dolgov and Zakharov to the axial anomaly to study polarized radiative decays. We analyse the pattern of mass singularity cancellation in the corresponding decay rates. We compare polarized and unpolarized cases. The cancellation of the infrared and collinear singularities is verified to all powers of the lepton mass for the ${\pi }^{+}$ and $Z^0$ polarized radiative decays.