Resonant inelastic light scattering experiments access the low lying excitations of electron liquids in the fractional quantum Hall regime in the range 2/5 ≥ ν ≥ 1/3. Modes associated with changes in the charge and spin degrees of freedom are measured. Spectra of spin reversed excitations at filling factor ν 1/3 and at ν 2/5 identify a structure of lowest spin-split Landau levels of composite fermions that is similar to that of electrons. Observations of spin wave excitations enable determinations of energies required to reverse spin. The spin reversal energies obtained from the spectra illustrate the significant residual interactions of composite fermions. At ν = 1/3 energies of spin reversal modes are larger but relatively close to spin conserving excitations that are linked to activated transport. Predictions of composite fermion theory are in good quantitative agreement with experimental results. The fractional quantum Hall effect (FQHE) is an electron condensation phenomenon that occurs at low temperatures when two-dimensional electron systems of very low disorder are exposed to high magnetic fields. The FQH states are archetypes of quantum fluids that emerge in low dimensional electron systems due to the impact of fundamental interactions. In the FQHE the 2D electron system becomes incompressible at certain values of the Landau level filling factor ν = nhc/eB, where n is the electron density and B is the perpendicular magnetic field. In the filling factor range 1 ≥ ν ≥ 1/3 the major sequence of the FQHE occurs at 'magic' filling factors ν = p/(2p ± 1), where p is an integer. The composite fermion (CF) framework interprets the sequence by attaching two vortices of the many body wavefunction to each electron [1,2]. Chern-Simons gauge fields incorporate electron interactions so that CF's experience effective magnetic fields B * = B − B 1/2 = ±B/(2p ± 1), where B 1/2 is the perpendicular magnetic field at ν = 1/2 [3, 4, 5]. Composite fermion quasiparticles have spin-split energy levels characteristic of charged fermions with spin 1/2 moving in the effective magnetic field B * . The levels resemble spin-split Landau levels of electrons. The number p thus becomes the CF Landau level filling factor and in FQHE states at ν = p/(2p ± 1) there are p fully occupied levels of composite fermions.Structures of spin-split CF levels are shown schematically in Fig. 1 for ν 1/3 and ν 2/5. The spacing between sequential CF levels with same spin is represented as a cyclotron frequency [3,6,7,8,9,10,11,12], ω c = eB * /cm CF , where m CF is a CF effective mass. Figure 1 also presents the transitions of composite fermions near filling factors 1/3 and 2/5. The charge mode (CM) transitions are spin-conserving. The spin wave (SW) and spin flip (SF) transitions involve a spin-reversal. The CM transition energies, however, could be different from CF level spacings. The difference is due to the changes in self-interaction energies that may occur when quasiparticles and quasiholes are created [9].Neutral pair excitations of quasiparti...