We study the many-body effects in a two-subband quasi-two-dimensional electron system in a quantizing magnetic field at filling factor three. A manifestation of these effects in the phonon absorption spectroscopy is discussed. The electron system is mapped onto a two-level system with the separation between levels determined by the intersubband splitting and the cyclotron energy. The electron-electron interaction enhances the excitation gap, which exists at all values of the interlevel splitting. This results in a single-peak structure of the phonon absorption rate as a function of magnetic field, instead of the double-peak structure for non-interacting electrons. © 2002 Elsevier Science B.V. All rights reserved.
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