[en] A new formulation of the impulse approximation (IA) in deep inelastic neutron scattering is developed. It is shown that observed departures from the IA at intermediate momentum transfers are caused by the quantum nature of the initial state rather than final state effects, as has previously been assumed and that these effects become small at high temperatures. It is also argued that final state broadening is significant for He liquids in all feasible experiments, but that in other systems the IA is approached at high momentum transfers. (author)