The Musician's Guide to Theory and Analysis
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Look again at Example 26.2. While chord symbols marked in the score can be helpful in determining your analysis, they can also sometimes be misleading. For example, in measure 8 of Example 26.2, Gershwin writes an F# passing tone in the tenor line, moving between E and G. Rather than viewing the harmony on the last beat of this measure as a iv chord-C-E-G-B-the chord symbol Em6 interprets the F# as an enharmonically respelled third of a triad, plus added sixth: E-G-B plus C.

Chord symbols are tools for performance rather than for analysis. They are intended as a shorthand to represent pitches within a harmony, to help performers realize chords quickly at their instruments (not unlike figured bass for Baroque musicians). When in doubt, use your ears and be ready to explain your Roman numeral analysis on musical grounds, including voiceleading and harmonic expectation.