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By D. J. MacDonald

UNDERGROUND development at the Lynn Lake property of Sherritt Gordon Mines, Limited, was begun in 1948 with the sinking of the A shaft in the area of the A orebody. By June, 1949, the shaft was completed to a depth of 1,024 feet. Twelve stations were cut, with the bottom level at 992 feet below the collar. Since completion of the shaft, lateral work has been carried out on the 12th level in order to expose the known orebodies and to provide openings from which deeper exploration could be conducted. Dur¬ing the change-over from sinking to lateral work, preliminary diamond drilling was done from the 12th level station to locate the A? ore-body. Later, drilling was carried out from the 5th and 9th level sta-tions, where, also, the outline of the A orebody was established. As the work progressed on the 12th level, and with the commence-ment of drilling below that level, the geological picture was found to be complicated by numerous faults. Instead of operating two drills it became necessary to use at least four. The original plans had provided air sufficient to drive two headings and to operate two diamond drills. The addition of two more air-driven drills resulted in a serious shortage of power.

Jan 1, 1951

By Marty Hudyma

Mining-induced seismicity and rockbursting is one of the primary risks in deep mines. Seismic data management software has been created to facilitate analysis of mining-induced seismicity. The Mine Seismicity Risk Analysis Program (MS-RAP) is a purpose built database with mine seismicity analysis tools. One of the primary features of MS-RAP is the creation of seismic hazard maps in quasi-real time. The seismic hazard maps identify areas that are more prone to large seismic events and rockbursts, allowing risk management measures to be focused on the areas of greatest risk. These maps allow mining engineers to be more proactive about identifying and managing seismic related geomechanics risks in mines.

Oct 1, 2009

By Guadalupe Sanchez, Roel Cruz, Sergio Castro, Claudia Beltrán, Isabel Lázaro

The recovery of zinc in refineries is strongly affected by the formation of zinc ferrites during the roasting of zinc concentrates. To achieve the highest zinc recovery most of these plants operate under high acidity and high temperature conditions in their leaching circuits. However, under these conditions high iron dissolution occurs. For iron control the common practice is to precipitate it as jarosite, and calcine is normally used as neutralizing agent. This practice causes a significant loss of metal values associated with the calcine, such as zinc ferrites and silver insoluble phases. These metal values are carried by the jarosite into confined waste in many plants. In order to diminish such losses, it is necessary to use a neutralizing agent that could substitute the use of calcine. An alternative neutralizing could be the basic zinc sulfate (BZnS). This work presents the results of a laboratory analysis on the required conditions for the BZnS production from process streams of a zinc refinery plant. Neutralizing behavior of BZnS was evaluated in iron precipitation as jarosite, in order to establish the feasibility of replacing the calcine and decrease the loss of zinc and other metals values during the iron removing step of the hydrometallurgical circuit of the zinc refinery under study.

Jan 1, 2014

By H. Ikeman

"The highly specialized communication systems used in the mining industry place exacting demands on equipment and transmission media. Safely and reliability of services are perhaps the two most important factors. Fibre optics is ideally suited 10 meet these stringent requirements. Aside from being an intrinsically safe, non-sparking and EMI/RFI immune medium , fibre optics offers greater reliability , higher quality of services and superior flexibility over conventional copper or radio-based communication systems.This paper wilt show how fibre optics can be applied in mining industry applications. Emerging trends and concepts will be presented to show how fibre-optic-based integrated service communication networks and local distribution systems can be implemented.IntroductionCommunication requirements in today's mine s are varied and extensive. The communication system must be rugged , safe and reliable, yet provide an ever increasing amount of high quality services. Presently, these systems are implemented using conventional copper cable. As mining method s and technology advance and the demand for better and more communication services increases, traditional systems quickly reach their limitations. It is under these circumstances that we turn to fibre optic communication systems.Fibre optics is a mature technology which is finding its way into more and more applications worldwide. A fibre optic communication system can provide a level of performance unattainable by conventional cable systems yet ca n be cost competitive. As is well known, fibre optics provides a noise-free, noise-immune, high -capacity communications channel. Glass fibre, being dielectric and non-sparking, is an intrinsically safe communications medium. Clearly, it is ideally suited to the harsh environment present in a mine.From a communication systems point-of-view, the topology of a deep mine is unique. The objective of the systems engineer is to implement a total communications capability throughout this wide spread area. Ideally all classes of services should be accessible throughout the network-an integrated network concept. Recent advances in communications technology combined with fibre optics make this realizable."

Jan 1, 1984

The total current inventory of mature fine tailings is estimated to be nearly 850 million m³. Pressure has come to bear on the industry to accelerate its tailings management practices and prevent this inventory from steadily growing. The present paper describes the treatment, management and reclamation of fluid fine tailings. New technologies being evaluated include: i) Thin layered - fines dominated deposits, ii) Deep - fines dominated deposits, iii) Fines enriched sand deposits, and finally iv) water capped disposal in end pit lakes. A brief overview for each of the methods of treatment and disposal for fluid fine tailings is provided.

Aug 1, 2013

By William DeWit

When rivers are contaminated from industrial operations, as often occurs near repositories of spent mine tailings, decision-support tools can be critically important in evaluating the effectiveness of various engineering impact-management measures. Even where data describing river flows and quality are sparse, simple mixing-zone models can be constructed that can contribute greatly to understanding how impact-management measures can differentially affect existing river-chemistry regimes. There can be circumstances where accumulated surface waters near contaminated land can bear contaminant loadings that could be acceptable to river regimes if there were methods available to evaluate optional discharge rates and to predict post-mixing consequences on river chemistry. Nomographs can be constructed to evaluate discharge regimes that appear capable of releasing contaminated accumulated pond water without compromising water quality in a nearby river. River-mixing zone models also contribute to predicting rates of acceptable discharge and release to the receiving environment.

May 1, 2011

By A. Atrafi, L. Barroilhet

The top size of particles in the flotation of potash ores, which can be as large as 4 mm, exceeds by far the top size in other flotation plants. It is then understandable that while long chain amines are used in the flotation of fine fractions (below 0.8 mm) of potash ores the coarse particle flotation also requires an extender oil. While new and very promising fluidized-bed flotation machines (e.g. HydroFloat) constitute a significant development in the flotation of coarse particles, in the area of extender oils, as reviewed in 2007 by Strathdee, Gotts and McEachern, there have been no new developments to replace the industry standard asphaltene-based carcinogenic extenders. This situation first of all results from the experimental problems that arise when water-soluble minerals like sylvite are to be tested in saturated brine. Both oils and longchain amines are water/brine insoluble. The oil with the amine dissolved in it can however be emulsified and then used as an extender oil. Such oil droplets must wet KCl particles and the emulsion must be stable to avoid handling problems. In this paper we test the use of the phase inversion technique as a method of studying wettability of KCl particles by the oil in saturated brine, and the effect of amine dissolved in this oil on the wettability. The results show that this relatively simple technique can be used to characterize the wettability of fine KCl particles by the tested oil and to determine the effect of added amine on it, and so it can be useful in selecting proper extender oils.

Jan 1, 2016

By A. Abadías Llamas, N. Bartie, M. Stelter

Evaluating the economic viability as well as the sustainability of the Circular Economy (CE) system requires a deep understanding of the distribution of all elements, compounds, alloys, materials etc. in flows. In this paper, the circularity of the copper value chain, including primary and secondary processing, is rigorously evaluated. The studied system comprises the metallic copper production from primary sources (from mineral to metal), copper-containing commodity production (copper is mixed with other metals) and copper recycling through secondary smelting to close the loop. This is linked to photovoltaic (PV) panels and battery storage. A simulation model of this system is created using HSC Sim, considering more than 30 elements (and its various compounds), 180 unit operations and 800 flows. From the mass and energy balances obtained through the simulation, an exergy analysis is conducted to evaluate the resource consumption from a second law (entropy) perspective. Additionally, these results are complemented through a Life Cycle Assessment (LCA), the recovery of technology elements and by-products is discussed, while quantifying the losses through the value chain. Through the digitalization of the complete system, a better CAPEX and OPEX understanding of the metal recovery and losses can be obtained, as well as the associated resource consumption and environmental impacts. New flowsheets and technologies can be evaluated. Several scenarios show how the resource consumption and the environmental impacts are affected by the recovery of different materials to produce different products. INTRODUCTION A key challenge of the circular economy (CE) is the linkage and optimization of both resource and energy efficiency of the (renewable) energy infrastructure and the resource cycle depicted by Figure 1 simultaneously. In addition, the CE requires the linkage of all stakeholders as shown by Figure 1. This has been discussed in some detail by Reuter and Bartie (2019) and Reuter et al. (2019). Copper and all its associated technology elements is one of the key enabling metals that is an economical copper colored thread through CE society (Reuter & Kojo, 2014). The Metal Wheel (Figure 2) shows the linkage of and recovery of various elements associated with copper and other carrier metals. This reveals that copper acts as an important carrier metal because of its properties i.e. the wealth of technology elements it carries from geological ores, but also its capacity to act as solvent of valuable elements and thence a key closer of various complexly connected element and material cycles when these technology elements are released during copper refining. The same applies to all other carrier metals of modern CE society as shown for example recently in a lead policy brief (Blanpain, Reuter & Malfliet, 2019).

Jan 1, 2019

By D. J. Parker, G. B. Tupper, I. Govender

Positron-Emission-Particle-Tracking (PEPT) has enabled the non-invasive observation of charge and slurry transport in model mills under operational conditions. We use high quality PEPT data to infer that the charge motion can be effectively described by a non-Newtonian granular fluid. An improved theory for slurry transport, including inertial effects, is presented.

Jan 1, 2012

By B. Burke

Magnesium and its alloys are attractive materials for use in automotive and aerospace applications because of the low density and good mechanical properties. However, difficulty in forming magnesium and the limited number of available commercial alloys limit their use. The present paper reviews the efforts to improve the attractiveness of magnesium through non-traditional processing, and presents preliminary results of current work on producing magnesium alloys via powder metallurgy P/M. P/M can be used to alleviate the formability problem through near-net-shape processing, and also allows unique chemical compositions that can lead to new alloys with novel properties. The feasibility of producing magnesium powder metallurgy products utilizing the industrially dominant process of mixed powder blending, uniaxial die compaction and controlled atmosphere sintering was investigated. An alloy composition based on the commercial Mg alloy AZ31 (3% Al, 1% Zn) was used to facilitate comparison to similar wrought products. The optimal processing conditions (compaction pressure, sintering time and temperature, and quenching temperature) were found to maximize sintered density and mechanical properties.

Jan 1, 2007

By Joël P. T. Kapusta, Liam J. Watt

The last extended copper smelting and converting survey dates back to the 2003 International Copper Conference held in Santiago, Chile. The following year, the Minerals, Metals, and Materials Society of AIME (TMS) started a new series in its Journal of Metals (JOM) called JOM World Nonferrous Smelters Survey devoting its first Part to Copper. The copper smelting landscape has significantly changed in the past 15 years, both in geographical terms with the shift of copper smelting production from the Americas to China and in technological terms with the growing adoption rate of Top-Submerged Lancing (TSL) technologies and the development and implementation of Bottom-Blowing technologies. A copper smelting survey update, even if not as in-depth as the 2003 Copper Smelting Survey, is therefore in order. The authors will review the latest trends in copper smelting technologies and production worldwide in comparison to the landscape of the early 2000s. INTRODUCTION This 2019 copper smelting survey is different from previous surveys as our data does not originate exclusively from responses to a questionnaire sent to all the copper smelters. Our data comes from several sources. We are therefore very thankful to the International Copper Study Group (ICSG) and Wood Mackenzie for sharing some of their information and to ENFI, Outotec, and Glencore Technologies for helping us cross-check our numbers for the Chinese smelters, flash smelting, Ausmelt, and Isasmelt technologies. Our survey presents data reporting from a total of 96 operating copper smelters from around the globe, which is significantly higher than the 50 surveyed in 2003. Although secondary smelting numbers have steadily increased over time, this paper focuses on primary smelting operations with copper concentrate as feed material. The list in this survey is still far from complete, with missing information from several known smelting operations. The total primary copper production tonnage of the smelters we surveyed amounts to 18.3 million metric tonnes from 29 countries representing 92% and 94% of total world primary production for 2018 estimated by ICSG and Wood Mackenzie, respectively. This representation has increased from 2003 when the total was 9.71 million metric tonnes from 23 countries accounting for 73% of world production. The trends presented and analyzed within this paper have stronger significance because of the increase in production accounted for. The Chinese and Russian smelter information collected is more detailed than years past. Our complete dataset is summarized in Table 1 at the end of our paper.

Jan 1, 2019

By M. Tadie, J. Wiese, K. Corin

The use of potential control in the flotation of ores has been applied in a variety of operations and presents an opportunity for improvement of selectivity and recovery of valuable minerals. Although it is possible to vary the redox potential (Eh) using chemical additives such as sodium hypochlorite or hydrogen peroxide this is more commonly done by varying the pH and dissolved oxygen (DO) concentration. The present study involves an investigation into the effect of varying dissolved oxygen concentration, ionic strength (IS) and pH on the flotation response with the aim of application to a South African lead-zinc ore. In all cases the Eh is measured as a function of the different DO, IS and pH values. The main objective was to achieve selective flotation of galena from sphalerite. The first part of the work was micro-flotation tests conducted on single minerals with galena used as the basis for effect of the factors studied on redox potential and ultimately recovery. The DO was varied by alternating between the use of air and nitrogen as the gas source to the micro-flotation cell. PH was varied between pH 9.2 and pH 11.8 using sodium hydroxide. In the first part of this study a factorial design approach was used to determine the interactive effects of the variables tested, viz. DO, ionic strength and pH, on the Eh and on the recovery. Redox potential was measured using a combination electrode made up of platinum wire and Ag/AgCl reference combination. Recoveries indicated that pH had the most significant effect on recovery and Eh. The influence of redox potential on recovery was found to be of relevance to the condition of high dissolved oxygen concentration and less so at low dissolved oxygen concentrations. It was also noted that that the combined interaction between ionic strength and dissolved oxygen concentration had a positive effect on recoveries, however this was not so with Eh. The chemistry of the ions in solution was observed to play a dominant role on the recovery due to changes in solubility arising to pH modification. The longer term objective of this work is to determine the optimal Eh conditions for the separation of galena from sphalerite.

Jan 1, 2016

By P. Keller, T. E. Lister, G. G. Clark, L. A. Diaz

As electronic technology continues to evolve there is a growing need to develop processes which recover valuable material from antiquated technology. This need follows from the environmental challenges associated with the recovery of raw materials and fast growing generation of electronic waste. Although present in small quantities in electronic devices, the availability of raw materials such as rare earths and precious metals becomes critical for the production of high tech electronic devices and the development of green technologies (i.e. wind turbines, electric motors, and solar panels). Therefore, the proper recycling and processing of electronic waste presents an opportunity to stabilize the market of critical materials, providing a proper disposal and treatment of a hazardous waste stream. This paper describes the development and techno-economic assessment of a comprehensive process for the recovery of value and critical materials from electronic waste. This hydrometallurgical scheme aims to selectively recover several value streams (base metals, precious metals, and rare earths) present in electronic waste. The economic feasibility for the recovery of rare earths from electronic waste is mostly driven by the efficient recovery of precious metals, such as Au and Pd (ca. 80 % of the total recoverable value). Rare earth elements contained in magnets (speakers, vibrators, and hard disk storage) can be recovered as a mixture of rare earth oxides which can later be reduced to the production of new magnets.

Jan 1, 2016

By A. Osouli, B. Moradi Bajestani

"Increase in permeability of rock mass is vital for both petroleum and geothermal applications. Hydraulic fracturing is a common method to create and increase the permeability for production. Due to the complexity of fracture propagation in a naturally fractured medium, understanding the interaction between hydraulic fracture (HF) and natural fracture (NF) is of great importance to optimize the fracturing process. The possibility of interaction between HF and NF is partly a function of orientation. Various scenarios are predictable for hydraulic fracture regarding the intersection with NF such as being arrested by NF, crossing NF or crossing the fissure while injecting water into it. Different parameters such as geomechanical and geometrical properties of surrounding rock mass, the operational parameters such as injection rate and the angle between created hydraulic fracture and natural fracture (approach angle) can affect the result of hydraulic fracture and natural fracture intersection. In this paper, using a series of flow-coupled Distinct Fracture Network (DFN) simulations, hydraulic fractures were analyzed to investigate the influence of the aforementioned parameters on the hydraulic fracture propagating. Results show that the most significant parameters affecting the interaction of natural and hydraulic fracture are orientation of the intersection as well as injection rate. The interaction and fracture propagation in NF and HF intersections are also studied and discussed in detail.INTRODUCTIONThe hydraulic fracture technology has substantially changed the oil, gas and geothermal industries. With the help of this technology, extraction of fossil resources from tight shale reservoirs will be economical, feasible and sustainable. Due to presence of massive oil and gas trapped in these reservoirs, this technology has been the center of attention for the past 40 years (King, 2012). Hydraulic fracturing is the process in which high pressure water is pumped into shale unconventional reservoirs with low to ultralow permeabilities. With this process paths are created in these mediums for delivering oil and gas to horizontal wellbore and increase the surrounding rock medium permeability. Economical and sustainable stimulation of these tight reservoirs is highly dependable on our understanding in regard to fracture propagation in the highly complex rock medium. Hydraulic fracturing process in rock mediums with preexisting natural fractures is more complex because of the high possibility of Hydraulic Fracture (HF) being arrested or deviated by Natural Fracture (NF). Also, HF and NF intersection can influence the required pumping pressure, injection rate, the outcome of horizontal wellbore and the affected geological underground zones. Since the 1950s, numerous studies have been conducted to predict and plan fracture propagation with the help of modeling and simulation methods. Having a thorough and accurate prediction of fracturing process will not only prevent stimulation of unwanted geological zones or pollution of aquifers, but also will improve the efficiency of the fracturing process. Previously, several studies have been conducted in order to investigate and analyze the interaction of hydraulic fracture and natural fracture (Cottrell, Hosseinpour, & Dershowitz, 2013; Doe, Lacazette, Dershowitz, & Knitter, 2013; Shakib, 2013; Zhang & Jeffrey, 2006)."

Jan 1, 2015

By P. H. J. Mercier, M. Couillard

Aberration-corrected scanning transmission electron microscopy (STEM) allows for the nano-scale exploration of materials at unprecedented resolution and sensitivity. In this paper, we combine this approach with electron energy-loss spectroscopy (EELS) and energy dispersive X-ray spectroscopy (EDX) to analyze the carbon distribution in residual solids found in solvent-diluted bitumen product extracted from Alberta oil sands. Major components of these contaminant solids are ultrafine clays. Biwettable clays have been associated with the formation of solid-stabilized water-in-oil emulsion, which are known to increase the content of both water and mineral solids in the final bitumen product. We demonstrate that the residual solids present in bitumen product contain carbon intermixed with mineral particles of various size and shape. By probing the carbon content at the nanometer scale with the high chemical sensitivity of EELS, we provide direct evidence of carbon intermixing with clay platelets. This clay-organic association at the nanometer-scale will contribute to the biwettable, hydrophobic character of the platelets, and will therefore play a crucial role in the bitumen extraction process

Jan 1, 2014

By M. R. Babcock

"The Rabbit Lake story began in the late sixties and will continue well into the twenty-first century. It is a story of success, of multiple ore body discoveries, of unique systems, and new methods made possible through innovative and state-of-the-art design. Two quite different geological systems host the five ore bodies mined, or slated to be mined. These two systems have yielded two distinct ore types, each with characteristic mineralogical properties and each requiring its own specific mill circuit.Emphasis on communications and our unique systems have led to a satisfactory and fulfilling work environment resulting in the historically low employee turnover which has contributed to the operation success.A comprehensive environmental study after twelve years of operation has given the Rabbit Lake Operation a completely clean bill of health. INTRODUCTIONRabbit Lake can be described as Saskatchewan's first highgrade uranium mining operation, which set the stage for the province's current role as the leader in uranium mining throughout the western world. The importance of the Rabbit Lake operations - past, present and future.LocationThe Rabbit Lake operation is located in northeastern Saskatchewan (Fig. 1)- 805 km north of Saskatoon, Saskatchewan, and 814 km northeast of Edmonton, Alberta. OwnershipGulf Minerals Canada Limited discovered the Rabbit Lake deposit in 1968. Mining operations began in 1975and were operated by Gulf until purchased by Eldorado Nuclear Limited in 1982. In 1988, Eldorado merged with Saskatchewan Mining Development Corporation (SMDC) to form Cameco-A Canadian Mining &. Energy Corporation. The new corporation is one of the world 's largest uranium companies.Cameco's $1.5 billion in assets include the Rabbit Lake uranium mine (Cameco 100010); the Key Lake uranium mine (Cameco 66.67%; Uranerz Exploration and Mining Limited 33.33%); the Cluff Lake uranium mine (Cameco 20%; Amok Ltd. 80%); the Fuel Services Division at Blind River and Port Hope, Ontario (Cameco 100%); and a 100%); and a 48.75% interest in the Cigar Lake uranium deposit which is now at the test mining stage (Cogema Canada Ltd . 32.625% ; Idemitsu Uranium Exploration Canada Limited 12.875%; Corono Grande 3.75%; Korea Electric Power Corporation 2%). In addition, Cameco is involved in a number of base and precious metal explor ation projects."

Jan 1, 1989

By H. Kroog

"This contribution reports recent mineral sorting experience and lists the possibilities of the newest generation of automatic mineral sorters with a special focus on electromagnetic detection, optoelectronic technology and the latest innovative X- Ray transmission units. In industry, mineral and ore are still hand-picked and current automation potential is only utilised in a handful of specific applications. Recently a number of technological developments took place that may increase sorting potential, save mill costs and lead to lower overall tonnage costs. The mentioned technologies provide automatic dry separation of minerals and rock as an alternative for conventional processing. The MikroSort technology is environmentally friendly:•,The remaining waste is free of contaminations•,The dump volume is reduced•,The concentration of the high grade material•,at an early stage saves resources"

Jan 1, 2005

The control of carbon concentration in a counter current carbon absorption circuit is critical to optimise gold recovery. MINTEK has developed a carbon movement controller to address this potentially problematic area in gold extraction. This controller reduces operator interaction by automating carbon movement. Elution schedules are entered into the control system, which then moves the carbon through the circuit into the first adsorption tank until enough carbon is available for elution. This is done while maintaining the specified carbon profile within the circuit. MINTEK has also developed an online-carbonconcentration- meter to measure carbon concentration in pulp. The meter uses an ultrasonic measurement technique. Long term testing has shown the measurement to be robust and require minimal maintenance. Results from a gold mine in South Africa’s well known Witwatersrand gold producing area has shown a decrease in soluble gold loss between 30 - 50% when the controller was used.

Jan 1, 2014

By M. D. Gerst

The degree to which copper will continue to be in an integral part of the world economy in the future will depend largely on the dynamics of global economic development, the primary and secondary copper resource stock, technological change, and potential environmental constraints. We have characterized the copper cycle of 1994 for all of Earth's regions and for the planet itself (T. Graedel et al., Environmental Science & Technology, 38, 1242-1252, 2004) and recently updated that cycle to year 2000. In this paper, we compare various features of the 1994 and 2000 cycles. The three largest-using regions, Asia, Europe, and North America, all increased their absolute rate of copper use between 1994 and 2000, and all increased the per-capita rate of copper use as well. Globally, the use of copper increased by about 32%, from 11.7 to 15.3 million metric tons, while population increased by only 8%. Various changes are seen in scrap trade, finished products trade, and other parameters of the cycle. We conclude by considering how the rates of technological change and growth in demand, especially in Asia, may influence the copper cycle in the years ahead.

Jan 1, 2007

By Robert B. Parsons

"Recent amendments to the so-called ""flow-through share"" rules in our income tax legislation have given a new lease on life to this once popular investment vehicle.The original ""Dome funds"" for exploration in the Beaufort sea recognized the usefulness of flow-through share arrangements, but, by and large, flow-through shares have until recently not been able to compete effectively with other tax shelter instruments-mainly , limited partnership interests.This month, Tax Notes examines the new tax rules for investing in flow-through shares.IntroductionRecent income tax amendments have helped to rekindle investor and industry interest in so-called ""flow-through shares"" as a mechanism for mobilizing funds toward mineral exploration and development activities. In competing for investment funds, flow-through shares have historically placed a distant second in terms of investor popularity, being unable to compete with the more attractive features of limited partnership arrangements. However, primarily as a result of favourable changes to the income tax law, flow-through shares may be well poised for a comeback.This article examines the income tax considerations pertaining to issuing and investing in flow-through shares, and compares the former and the new income tax rules relating thereto. Of course, inasmuch as a flow-through share issue can involve various contractual arrangements between the investor and the issuer, there is a wide range of legal and business factors that generally have to be taken into account. A discussion of these matter s is beyond the scope of this paper, which is restricted to a summary of the special income tax factors attributable to flow-through shares."

Jan 1, 1983