  We calculate the electronic states of
Al$_x$Ga$_{1-x}$As/GaAs/Al$_x$Ga$_{1-x}$As double heterojunctions subjected to
a magnetic field parallel to the quasi two-dimensional electron gas. We study
the energy dispersion curves, the density of states, the electron concentration
and the distribution of the electrons in the subbands. The parallel magnetic
field induces severe changes in the density of states, which are of crucial
importance for the explanation of the magnetoconductivity in these structures.
However, to our knowledge, there is no systematic study of the density of
states under these circumstances. We attempt a contribution in this direction.
For symmetric heterostructures, the depopulation of the higher subbands, the
transition from a single to a bilayer electron system and the domination of the
bulk Landau levels in the centre the wide quantum well, as the magnetic field
is continuously increased, are presented in the ``energy dispersion picture''
as well as in the ``electron concentration picture'' and in the ``density of
states picture''.
