Resonant inelastic light scattering experiments access the low lying excitations of electron liquids in the fractional quantum Hall regime in the range 2/5 greater than or equal to upsilon greater than or equal to 1/3. Modes associated with changes in the charge and spin degrees of freedom are measured. Spectra of spin reversed excitations at filling factor v; 1/3 and at v 2/5 identify a structure of lowest spin-split Landau levels of composite fermions (CFs) 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 upsilon = 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. (C) 2003 Published by Elsevier Science Ltd.