A theoretical calculation of the magnetoabsorption spectra of GaAs-(Ga
,Al)As superlattices under in-plane magnetic fields is performed. We c
onsider interband transitions between electron- and hole-magnetic leve
ls within the parabolic effective-mass approximation and with the enve
lope wave functions obtained by an expansion in terms of sine function
s. Due to the presence of the superlattice potential, interband transi
tions involving Landau levels n and n' with DELTAn not-equal-to 0 may
occur with significant contributions to the magneto-optical absorption
spectra. The calculated magnetoabsorption spectra for varying in-plan
e magnetic fields are in quantitative agreement with experimental data
.