Mass effects in the polarized virtual photon structure

We discuss target mass effects in the polarized virtual photon structure functions g1γ(x,Q2,P2), g2γ(x,Q2,P2) for the kinematic region Λ2 -bar P2 -bar Q2, where -Q2-P2) is the mass squared of the probe (target) photon. We obtain the expressions for the structure functions in closed form by inverting the Nachtmann moments for the twist-2 and twist-3 operators. Numerical analysis shows that target mass effects appear at large x and become sizable near the maximal value of x, as the ratio P2/Q2 increases. Target mass effects for the sum rules of g1γ and g2γ are also discussed