New approach to target mass corrections in the nucleon structure functions

New expressions for physical structured functions of the inelastic lepton-hadron scattering which contain a dependence on a target mass and are in agreement with the spectral property, are obtained. We demonstrate that target mass corrections to structure functions calculated by using the new method noticeably differ from the standard Georgi–Politzer method, as well as from the Steffens–Melnitchouk approach.