  By allowing the spin degrees of freedom, we present a generalized spin
allowed $U(1)\times U(1)$ Chern-Simons theory of fractional quantum Hall
effects for odd and even denominator filling factors in single layers. This
theory is shown to reproduce all possible odd denominator filling factors
corresponding to spin-unpolarized, partially polarized, and fully polarized
fractional quantum Hall states. Closely following our earlier theory, we derive
the formal expressions of electromagnetic polarization tensors and Hall
conductivity for the spin-unpolarized and partially polarized fractional
quantum Hall states. Finally we report the computed spectra of collective
excitations for both the even and odd denominator filling factors for which
Kohn's theorem is satisfied.
