We employ magnetocapacitance and far-infrared spectroscopy techniques to st
udy the spectrum of the double-layer electron system in a parabolic quantum
well with a narrow tunnel barrier in the center. For gate-bias-controlled
asymmetric electron density distributions in this soft two-subband system w
e observe both individual subband gaps and double-layer gaps at integer fil
ling factor v. The bilayer gaps are shown to be either trivially common for
two subbands or caused by the wavefunction reconstruction in growth direct
ion as induced by intersubband electron transfer at a normal to the interfa
ce magnetic field. In the latter case the observed gaps at v = 1 and v = 2
are described within a simple model for the modified bilayer spectrum. [S01
63-1829(99)11319-5].