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| | revrul77-13 |
 | | Sylvinite, the potash ore mined by the taxpayer, is basically a mixture of halite (sodium chloride, NaCl) and sylvite (potassium chloride, KCl) with clay impurities. |
 | | The mining processes applied by the taxpayer to sylvinite ore to produce fertilizer grade KCl are crushing, grinding, concentration by flotation, leaching, crystallization, dewatering, drying, and sizing. |
 | | In the instant case, KCl is the only mineral recovered from the sylvinite ore and the KCl has been separated from the ore prior to the application of the compaction process. |
| www.taxlinks.com /rulings/1977/revrul77-13.htm (1210 words) |
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