We compare anticrossing of the cyclotron and spin resonances in spin-p
olarized and non-polarized phases of the degenerate two-dimensional Co
ulomb gas subjected to a strong tilted magnetic field. The spin-orbit
coupling splits these resonances into three lines with the gaps betwee
n them exactly equal to delta2n+1 = v(so)p(F) and delta2n = v(so)p(F)/
square-root 2 at odd- and even- integer filling factors, respectively.
The 1/square-root 2 difference between delta2n and delta2n+1 comes fr
om the existence of an additional spin-density wave excitation in the
polarized phase of interacting electrons at nu = 2n and can be treated
as a means to indicate the re-entrance of the system into it.