Abstract
A formula for the spin splitting of conduction subbands in III-V heterostructures due to inversion asymmetry is derived and it is explicitly shown that the splitting is not proportional to the average electric field in the system. Calculated magnetic-field dependence of the splitting successfully describes the available experimental data for the In0.53Ga0.47As/In0.52Al0.48As heterostructure. The theory of splitting for a magnetic field parallel to the interfaces is discussed in relation to the metal-insulator transition in two-dimensional systems.