Target Mass Corrections for Polarized Structure Functions and New Sum   Rules
  The target mass corrections are calculated for all structure functions of neutral and charged current deep inelastic scattering in lowest order in the coupling constant. Representations of the correction to the twist--2 and twist--3 contributions are derived both in Mellin-$n$ and $x$-space. The impact of the target mass corrections on the general relations between the twist--2 and twist--3 parts of the structure functions is studied and three new relations between the twist--3 contributions are derived. 
J. Bl\"umlein and A. Tkabladze