We review the general construction of distribution functions for gases of fermions and bosons (photons), emphasizing the similarities and differences between both cases. The central object which describes polarization for photons is a tensor-valued distribution function, whereas for fermions it is a vector-valued one. The collision terms of Boltzmann equations for fermions and bosons also possess the same general structure and differ only in the quantum effects associated with the final state of the reactions described. In particular, neutron-proton
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