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Quark mass effects are clarified in the parton model approach to the transversely polarized nucleon structure function. The special propagator technique is employed to obtain manifestly gauge invariant results and extract the buried short-distance contributions inside the soft part after momentum factorization in the collinear expansion approach. A generalized massive special propagator for a massive quark is constructed. We identify the corresponding matrix elements of the transversely polarized structure function in deep inelastic scatterings by the massive special propagator technique.

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