The Horizo·ntal and Complete lifts from a differentiable manifold M0 of class C"° 10 its cotangent bundle T" (M") have been studied by Yano and Petterson. Yano and Ishihara studied· lifts of an f - structure in the tangent and cotangent bundles. F-structures manifolds of degree v~3 have been studied by Kim. The present paper include some theorems on horizontal and complete lifts of structures mentioned above both in tangent and cotangent bundles.
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