We discuss the structure of infrared and ultraviolet singularities in on-sh
ell QCD and supersymmetric QCD amplitudes at one-loop order. Previous resul
ts, valid for massless partons, are extended to the case of massive partons
. Using dimensional regularization, we present a general factorization form
ula that controls both the singular epsilon -poles and the logarithmic cont
ributions that become singular for vanishing masses. We introduce generaliz
ed Altarelli-Parisi splitting functions and discuss their relations with th
e singular terms in the amplitudes. The dependence on the regularization sc
heme is also considered. (C) 2001 Published by Elsevier Science B.V.