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By N. Bédard

"This paper highlights Cambior’s initial approach for recruiting and retaining its international employees, the importance of proper preparation and the support needed to ensure a competent and stable workforce.In general, most of the training and information available for human resources personnel prepares the specialist for handling various aspects of labour relations, recruitment and hiring, benefits administration, employee relocation, etc. This is usually done in a Canadian context.Only recently, has more specialized training been developed to prepare human resources practitioners for the complex issues related to expatriate employees and dealing with human resources issues in other countries"

Jan 1, 2004

By Ross Nairn

"Tulawaka Mine is a joint venture between Pangea Minerals Limited 70% (a wholly-owned subsidiary of Barrick Gold Corporation) and Northern Mining 30%. Tulawaka Mine is located in North West of Tanzania in the Lake Victoria Goldfields. Tulawaka Mine is scheduled to process 360,000 tonnes per year at an average 11.5 g/t head grade over a 4 year mine life.The Tulawaka Process Plant uses single stage crushing, single stage SAG milling, gravity, intensive leach of gravity concentrates, CIL, Zadra desorption and cyanide detoxification to process the ore. Gold recovery exceeds (or is expected to) 95%.The Process Plant was designed and constructed under the supervision of Ausenco Engineering of Australia. Site works commenced in January 2004, Process Plant construction commenced in July 2004 and the first ore was presented to the Process Plant 26th February 2005. The first gold was poured on 15th March 2005. All construction contractors were demobilized from site 7th April 2005. Major achievements have been 3.4 million hrs LTI free during construction and operation to date, training of the Tanzanian workforce at Bulyanhulu Mine prior to commissioning, a succession plan to replace expatriate personnel with Tanzanian staff and significant over performance of the Process Plant against design.INTRODUCTIONTulawaka Mine is situated approximately 160 km south west of Mwanza in the western Lake Victoria Goldfields District of north western Tanzania. The property is held under a joint venture between Pangea Goldfields Inc (70%), a wholly owned subsidiary of Barrick Gold Corporation, and Explorations Minieres Du Nord Ltée (30%). A location map showing the position of the operation in Tanzania is shown in Figure 1.Mine site staff at Tulawaka comprises a combination of Tanzanian and Expatriate personnel. All Pangea personnel live on site and commute to their place of residence for their R&R on a 9 weeks on 4 weeks off roster."

Jan 1, 2006

By Sune Eriksson, Stig Peterssonsune, Christer Fridfeldt

"Boliden Metal Corporation has developed a technique to treat complex copper concentrates containing large amounts of lead, zinc, arsenic, antimony and bismuth which cannot be treated in conventional smelters due to the impurities.Tests were carried out to treat such complex copper concentrates in the TBRC. They were performed in a pilot-plant TBRC with charges of 5 tons. These tests resulted in a new method to treat complex copper raw materials and produce a blister copper low in impurities. The background and data from the test work are presented as well as a flowsheet for a full-scale process.IntroductionThe Ronnskar Works is situated on the coast of the Gulf of Bothnia, 40 miles east of the Boliden Mine. Smelting began at Ronnskar in 1930 to process the complex ore extracted from the Boliden Mine. The Ronnskar Works has subsequently developed into a relatively integrated smelting plant.Copper and lead sulphide concentrates from Boliden's own mines as well as purchased copper raw materials are processed. The main products are refined copper and lead, but full utilization of the raw material also yields other metals and some metallurgical and chemical by-products. The products include gold, silver, zinc clinker, white arsenic, arsenic salts and arsenic metal , selenium and selenium compounds, nickel sulphates, sulphuric acid and liquid sulphur dioxide."

Jan 1, 1981

By Trevor Yeomans, David Yaschyshyn

"Placer Dome (CLA) operates the 90-year-old Dome Mine, in South Porcupine, Ontario.The milling operation currently processes 5 million tons of ore per year, from both the underground and Open pit mining operations, producing 320 000 ounces. The milling process is conventional crushing and grinding, with gold recovery by gravity followed by leach/CIP.Cyanide tailings are impounded in a large (325 ha) tailings area where cyanide is allowed to degrade naturally. Effluent is discharged seasonally during the summer and early fall months to maintain site water balance. Pond water is reclaimed for sole use within the mill process.In 1995, an Effluent Treatment Plant (ETP) was constructed for the purpose of removing dissolved metals and suspended solids. In 1997, an INCO S02/Air cyanide destruction module was added.During this time period, the treated effluent often failed toxicity tests required by the Ontario MISA Regulation, even though effluent chemical parameters were below permit limits. Two studies identified ammonia as the toxicant to Rainbow Trout, and free copper as the toxicant to Daphnia magna.From a literature study, and contacts within the Ontario Mining Association, the use of chelation as a final end of pipe treatment step to render any remaining free copper and metal fractions biologically unavailable was considered. Lab and plant scale tests followed.During the 1999 ETP operating season, the addition of the chelant EDTA (ethylene-diamine-tetraacetic-acid) commenced. To date discharged effluent has passed all toxicity tests.The paper will review the effluent treatment history, current effluent treatment plant operation, and detail the use of EDTA for successful toxicity control.History of Tailings Deposition, and Effluent Treatment From 1910 to 1995Over it’s ninety years of operation, the Dome Mine milling circuit has changed from the original 1910 stamp-mill mercury plant, to today’s modem 14 000 ton per day automated gravity and Carbon in Pulp based plant.By the 19803, a modern mill was operating on mainly underground mined ore. The plant was operating at some 3 800 tons per day, using fairly conventional processing routes.The number 4 tailings dam was being used for tailing’s deposition.All effluent treatment was by natural degradation of cyanide. Discharge was from decanting type structures during the summer months only, maximizing the use of natural degradation no tailings effluent was recycled for Mill use."

Jan 1, 2001

By G. Naud, J. Robitaille, M. Buonvino, A. Veltmeyer, A. R. Laplante

"A B6 Falcon concentrator was tested on several systems: a synthetic magnetite-silica ore, a massive sulphide gold-copper ore, a fine gold-pyrite-silica flotation tail, and a high grade gold ore in a low sulphide gangue (cyclone overflow).The Falcon demonstrated its ability to achieve separation in all cases, but with varying degrees of success. For the magnetite-silica system, separation proceeds until the concentrate bed overloads, at a mass of 300 to 400 g of magnetite. Recovery increased with decreasing particle size, down to the 25-37 µm and in some cases even the -25 µm class. Bowl geometry (angle) and gangue size distribution were the most significant operating variables. Results with the massive sulphide ore were the poorest, with gold recoveries typically around 10 to 20% at very low upgrading ratios, 1: 1 to 5: I. Gold recovery from the fine flotation tail ranged from 30 to 70% at upgrading ratios of 5 to 15; actual plant application would require a continuous unit (Falcon C20). The high grade gold cyclone overflow yielded a wide range of gold recoveries, but a very consistent relationship between recovery and mass processed. A concentrate of 0.5% Au could be processed at a recovery of 50%.The paper also presents results of a C20 application to recover fine iron from a magnetic tail. The unit is capable of recovering approximately 70% of the fine liberated iron in a high density product, with modest upgrading below 105 µm, and virtually complete rejection of the + 300 µ m product."

Jan 1, 1993

Training by Inclusiveness ?Background ?Video ?Results ?Partners ?How SEM works ?Future of SEM Background: Inclusivity partners ?Northwest Community College ?Smithers Exploration Group ?With support from the Province of BC ?Federal government ?And First Nations across the northwest

May 1, 2010

By Liu Liu

In the recent 10 years the rapid development of Chinese steel industry has attracted the attention of the world. The technological progress of converter steelmaking has played an important role in this process. First of all, slag splashing has been extensively adopted by Chinese steel companies in various sizes of converters from largest to smallest ones, and even including those using special hot metal containing V and Ti. Remarkable metallurgical results have been achieved. Up to now the average converter campaign life has reached nearly 10,000 heats, and the longest exceeds 30,000 heats in three melt shops. Based on this process, the long-life combined-blowing converter steelmaking technology has been developed. Slag splashing has been used to form a gas permeable "slag mushroom" on the top of bottom nozzles to protect the nozzles. In order to keep the effective bottom blowing, furnace bottom thickness control technique has been developed to prevent the furnace bottom growth. It makes the service life of bottom nozzle the same as the converter campaign life (average 10,000 heats and longest > 30,000 heats). The complete combined blowing was ensured through out the furnace campaign. Concentration product [C][0] is in the range of 0.0023 ~ 0.0030%, the T.Fe in the slag is lowered by 4 ~ 6%, and the [0] in steel is decreased by 100 ~ 250 ppm.

Jan 1, 2004

By M. Mai Manga, M. Renaud, A. Faucher, C. Bazin

ABSTRACT Grinding circuits are operated in the presence of disturbances resulting from ore changes and equipment malfunctions, such as hydrocyclone overloading, worn or partly plugged apexes, surging, and internal liner detachment that may cause a loss of classification performance. Metal recovery losses in downstream leaching or flotation circuits justify the development of methods for rapid detection of hydrocyclone malfunction. Two methods are presented in this paper. The first method uses measurements from sensors available in a grinding circuit and the second uses vibration sensors installed on the individual hydrocyclones of a nest.

Jan 1, 2011

By S. N. Dixon

"Maximizing the value of each tonne of processed ore is the goal for all operations. Cyanidation processing of gold-copper ores has been challenging since its first use in 1889. The current practice treats a bleed or the total flow of mill solution to recover copper as copper sulfide (by sulfidization, acidification, recycling, and thickening), or to recover the cyanide (by acidification-volatilizationneutralization). The process presented uses the adsorption of copper cyanide by carbon and the selective elution of copper from carbon to concentrate copper into a smaller stream. Copper contained in the smaller stream is precipitated as copper cyanide.RÉSUMÉ Toutes les exploitations ont pour objectif commun d’optimiser la valeur de chaque tonne de minerai traité. Depuis sa première utilisation en 1889, la méthode de traitement par cyanuration des minerais aurifère et cuprifère s’est révélée complexe. La pratique actuelle traite la saignée ou le débit total d’une solution de traitement du concentrateur pour récupérer le cuivre sous la forme de sulfure de cuivre (par sulfuration, acidification, recyclage et épaississement), ou pour récupérer le cyanure (par acidification, volatilisation et neutralisation). Le procédé présenté dans cet article utilise l’adsorption sur charbon actif de la solution de cyanure de cuivre et l’élution sélective du cuivre depuis le charbon pour concentrer le cuivre en un plus petit jet. Le cuivre contenu dans ce plus petit jet est précipité sous forme de cyanure de cuivre."

Jan 1, 2017

By A. Mosqueda Martinez, L. C. Trytten, R. P. Kofluk, J. J. Budac

The Corefco ammonia leach nickel refinery treats Ni-Co mixed sulphides from the high-pressure acid leaching of Moa Bay nickel laterite. Due to the low iron content of the feed, the ammonia leach process generates a leach residue with ~10% Ni+Co. Since commissioning a leach residue pressure filtration circuit in 2002, this residue has been stockpiled, dried, and sold commercially. For several years, the residue was sold to nickel smelters overseas. In 2014, re-processing of the residue in the high-pressure acid leach was tested. Lab test work was completed showing excellent extraction of the contained nickel and cobalt, and additional beneficial effects in the high-pressure acid leach circuit. A plant test in Moa confirmed the results, and preparation for shipment of the valuable leach residue for re-processing has begun. This paper outlines the test work and results, and some commercial considerations.

Jan 1, 2015

By H. Deveci, E. Y. Yazici, A. D. Bas

The leach solutions of waste of printed circuit boards (WPCB) may contain a wide range of base and precious metals with different concentrations due to heterogeneity of these wastes in composition. Therefore, selection of a suitable metal recovery method is of practical importance for downstream processing of pregnant leach solutions of WPCB. Sulphuric acid leaching of WPCB in the presence of a suitable oxidant is capable of dissolving base metals as well as precious metals such as silver. In this study, cementation of silver from sulphuric acid leach solutions of WPCB using metallic copper, aluminum and zinc was studied. The WPCB sample was assayed to have a silver content of 694 g/t. A synthetic leach solution containing 20 mg/L Ag in sulphuric acid solution (0.51 M H2SO4) was prepared based on the silver concentration in pregnant leach solutions of oxidative sulphuric acid leaching tests. Total sulphate concentration ([SO4 2-]T) was kept constant using sodium sulphate at 1 M. Metallic powders of copper (-850 +600 µm), aluminum (-425 +45 µm) and zinc (-45 µm) were used in the cementation tests. The effects of metal type (Cu, Al or Zn), dosage of metal powders (above the stoichiometric ratio by up to 2000-fold) and temperature (20-80°C) on the rate and extent of silver extraction from the solution was investigated. The effect of presence of copper on the cementation performance was also tested. Under suitable conditions high silver recoveries (>90%) was achieved using metallic copper and zinc while aluminum yielded the lowest silver recovery (i.e. 40% Ag). The kinetics of cementation by zinc was comparatively higher than that of other metals. Increasing the temperature was observed to significantly enhance both the rate and extent of silver cementation. SEM-EDS studies were performed to characterise the metallic powders after cementation.

Jan 1, 2016

By A. L. Hinde, H. Dong, J. T. Kalala

"The High Pressure Grinding Roll (HPGR) is gaining acceptance in the mineral processing industry and has become a competitive technology in reducing the specific energy consumption in Mineral processing plants. The amount of samples required for HPGR amenability testwork and HPGR wear tests is usually high and often cannot be available at early stage of projects were only a few drill cores are available.Although HPGR was initiated from small scale piston die compression tests, the development of small scale piston die test to predict the performance of HPGR has been slow.The objectives of this paper was to present the designs, operating procedure of piston-die press and operating conditions which have resulted in similar particle size distribution obtained from a piston die test and HPGR Labwal unit starting from the same feed size distribution. Testwork were conducted using a 2 MN piston-die press and a Labwal HPGR unit on major South African ore types, viz, gold, platinum and iron ores. The results obtained show that piston-die test can generate data to predict energy consumption, product size distribution, and even to evaluate the edge effect."

Jan 1, 2012

By C. F. Gleeson

"Geochemical stream-sediment reconnaissance can be a useful exploration tool from the point of view of rapidly and cheaply evaluating the mineral potential of an area. This is particularly true of rugged and mountainous areas such as are found in Gaspé. For the past two years, SOQUEM has been carrying out such surveys over favorable geological regions in the Appalachians of northern New Brunswick and Gaspe. To date, about 4,000 square miles of terrain has been systematically covered by reconnaissance geochemistry. Jeeps have been used as a means of transportation in the easily accessible areas and a helicopter equipped with a winch has been used to lower crews into the more difficult-to-reach regions. Such surveys have been successful in finding metallic mineralization which otherwise might not have been detected.Electronic computation of analytical information has been used to construct regional metal maps, rolling mean maps and residual metal maps. These maps have helped in evaluating anomalies, in relating the regional geo-chemistry to the regional geology and in comparing the distribution patterns of metals. To date, some 30,000 stream-sediment samples have been collected from the Gaspe region and analyzed for Cu, Pb, Zn and Mn. These analyses are being subjected to computer analysis."

Jan 1, 1969

By S. S. Sephton, Kirit C. Vyas, Melvin J. Greaves

Energy requirements for various pelletizing systems are considered from a fuel and power aspect, with the presentation of typical energy heat balance flow sheets. A partial calculation for the firing zone of a straight grate system is shown and a comparison of an actual measured and a theoretical-calculated heat balance for a grate-kiln is presented. The power used for each pelletizing system and future possible energy savings a1•e also reviewed.

Jan 1, 1976

By L. S. Jen

Canadian copper, nickel, zinc, lead and molybdenum mines are characterized by the mining of ores from which more than one metal is recovered. During the 1980s, approximately 15% of the gold, 25% of the zinc, 30% of the copper, 55% of the molybdenum, 80% of the silver and 90% of the lead produced from Canadian mines were produced as co-products and by-products of base metal mining operations. This trend is not expected to change significantly in the near future. The presence of co-products and by-products affects the level of production and the level of revenue from base metal mines in several ways: (I) in general, production of one base metal cannot be expanded or cut back without affecting the amount of production of another metal;(2) the commercial success of certain base metal mining operations depends on the substantial bonus revenues from co-products and by-products; (3) the quality and economic viability of many ore deposits are significantly improved by the presence of co-products and by-products; and (4) while coproduction is critical to the survival of some mines, bonus revenue from by-products can also be life saving to others during economic downturns. For these reasons, deposits with significant co-product or by-product values are likely to continue to be significant targets for exploration and for acquisition.

Jan 1, 1992

By G. V. Lewis

"INTRODUCTORY REMARKS""I believe we need to communicate as much as possible with the industry. I don't think that we should be a body that just goes around doing dust surveys and writing nasty letters. We should get together on these problems and try and solve them as a group. I've only been with the Department a little over 12 months. I haven't visited all of your plants. I've visited most of the major open pits and I have had a chance to observe a lot of problems that you have encountered and a lot of the problems that you have brought up this morning. I thought the best thing I could do is perhaps mention a few of the approaches to the problems that my superior has suggested to me and we have discussed in the Department, and then perhaps go over a few of the evaluating problems and what we are trying to do with our dust surveys and perhaps ways and means of improving the present setup."""

Jan 1, 1976

By P. V. Amosov, V. A. Masloboev, D. V. Makarov, S. G. Seleznev, A. A. Baklanov

"The development of industry and intensive use of natural resources leads to a significant decrease in the share of reserves of rich ores, deposits of which have nearly all been exploited. Large amounts of displaced rock mass are accumulated, significant emissions of gas and dust from mining, dust from dumps and tailing pits, ingress of chemicals and toxic elements in surface and groundwater all can have negative effects on existing ecosystems and human health. Especially dangerous is the impact in Arctic regions with extreme climate conditions. The maintenance of overburden dumps and tailings dams requires significant capital and material costs. In this paper, some mining enterprises of the Murmansk region, in the Russian Federation, consider the environmental problems of the industry and propose some solutions.INTRODUCTIONThe safety of environment during the extraction and processing of minerals is a very acute problem throughout the whole world. The problem acquires a specific character in the Russian Federation. There, rather poor minerals, often existing in unconventional forms and including several mineral components are processed. The Russian mineral base has a specific geographical location; most of the deposits under operation are located in the Subarctic or Arctic regions, as well as in Siberia and in the Far East. Vast amounts of rock waste and tailings pose serious economic and ecological problems in mining regions. The operation of overburden heaps and tailings requires considerable capital and material costs. The dumps withdraw vast lands from potential commercial use. Large amounts of mined rock disturb the existing geological balance; emissions of gas and dust which accompany the mining operations, dusting of waste heaps and tailings, emissions of reagents and heavy metals into natural surface and ground waters all can produce negative effects on existing ecosystems and human health."

Jan 1, 2016

By Eurípides do Amaral Vargas Jr., J. A. de Mello Franco

"It is frequently necessary to excavate a tunnel for Civil Engineering purposes, or wells for petroleum exploitation, in laminated rock mass like schists or phyllites or in highly foliated gneisses. The determination of the pre-existing in situ stresses is essential, in order to assure the stability of these excavations. In most cases, the pre-existing triaxial stress field is arbitrary in relation to the tunnel or well axis. For these rock masses the concept of Generalised Plane Strain can be correctly utilized.There are closed form solutions for the calculation of stresses in anisotropic rock masses under Generalised Plane Strain conditions (Lehknitskii, 1981 and Hong , 1994). Based on these analytical solutions, established for the cases of Generalised Plane Strain, a synthetic problem will be formulated: the theoretical in situ stress tensor acting on this rock mass will be determined, with the aid of Bayesian Inverse Problem Techniques, as developed by de Mello Franco (2009). Additionally, the reliability of results obtained will be evaluated, in accordance with the research performed by this author. INTRODUCTIONThe Inverse Problem Technique, as developed in the paper, is based on the definitions and concepts obtained from the current literature and used for the solution of Inverse Problems, but the innovation to be presented is the utilisation of Bayesian Techniques and the determination of the reliability of the results obtained. This will be shown in a synthetic example where the determination of the in situ stress tensor, from strain measurements in a drill hole is supposedly performed. It is assumed that this drill has its axis arbitrarily placed in relation to the rock mass. Generalised Plane Strain conditions will hold for use with problem. The equations of Beltrami – Mitchel, in agreement to Lekhnitskii (1981) and Ong (1994), will be used in this synthetic case, for calculating strains, hypothetically measured in the hole before the final excavations. Finally a synthetic example for the determination of the in situ stress in a fully anisotropic rock mass, based on Bayesian Techniques and its reliability, developed in de Mello Franco (2009) is presented."

Jan 1, 2015

By Robert A. Gault, T. Scott Ercit, Mehmet F. Taner

"Abstract -Vanadium mineralization occurs in oxide-rich horizons within the layered gabbro zones of the upper parts of the Bell River Complex, Matagami, Québec and the Lac Doré Complex, Chibougamau, Québec. The vanadium-rich horizons are well defined on the ground and in aeromagnetic surveys by their high magnetic susceptibility; consequently, magnetic susceptibility can be an indicator of vanadium mineralization. The main oxide minerals are ilmenite and titanian magnetite, containing 20% to 70% of volume and the ratio of titanian magnetite to ilmenite is relatively constant, ranging from about 1:1 to 2:1. Their sizes are less than 5 µm to greater than 1 mm to 2 mm, occurring as coarse- to medium-grained subhedral crystals intergrown with cumulate silicate minerals (plagioclase, pyroxene, etc.). Electron microprobe analyses indicate that the ilmenite grains are mineralogically and compositionally homogeneous and have low V contents (average 0.18% equivalent V2O5). In contrast, the titanian magnetite grains are inhomogeneous, consisting of trellisworks of ilmenite lamellae in Ti-poor, V-rich magnetite [less than 2 wt% TiO2, and 1.41% equiv. V2O5 (1.16% V2O3) for 20 analyses]. Thus, the magnetite is the principal ore mineral of vanadium; it hosts vanadium in the form of V3+, not V5+, as is commonly and erroneously reported. We have also devised a flowchart for the beneficiation of vanadium-titanium ores. Sommaire - La minéralisation de vanadium se trouve dans des horizons riches en minéraux oxydés de la partie supérieure des zones de gabbros lités des Complexes de la Rivière Bell, Matagami, Québec et du Lac Doré, Chibougamau, Québec. Des horizons riches en vanadium ont été bien définis sur le terrain et dans les levés aéromagnétiques par leur susceptibilité magnétique élevée; conséquemment, la susceptibilité magnétique est l’indicateur directe du contenu en vanadium. Les principaux minéraux oxydés sont l’ilménite et la magnétite titanifère, contenant 20% à 70% du volume et le rapport de magnétite titanifère à ilménite est relativement constant, allant d’environ 1:1 à 2:1. Leur dimension varie de 5 µm à plus grande que 1 mm à 2 mm, apparaissant sous forme de cristaux subidiomorphes, de grains grossiers à médiums, intercroissant avec la gangue silicatée (plagioclase, pyroxène, etc.) de la texture de cumulat. Les analyses à la microsonde électronique montrent que les grains d’ilménite sont minéralogiquement et chimiquement homogènes avec un faible contenu en V (moyenne 0.18% équiv. V2O5 ). Contrairement, les grains de magnétite titanifère sont hétérogènes, contenant des lamelles d’ilménite en "trellisworks"; ces grains sont pauvres en Ti et riches en V pour la portion magnétite de la magnétite titanifère [surtout contenant moins de 2 wt. % TiO2, et en moyenne 1.41% équiv. (1.16% V2O3) pour 20 analyses]. Ainsi, la magnétite est le principal minerai de vanadium; elle renferme du vanadium sous forme de V3+ et non de V5+, tel qu’il a été communément et à tort rapporté. Nous avons aussi défini un "flowchart" pour la bénéficiation des minerais de vanadium-titanium."

Jan 1, 1998

By Robert B. Parsons

"During hard times, the focus on tax issues makes a slight change in direction. Mining companies contemplate the tax treatment of transactions and circumstances which are the product of a difficult financial environment. Some of these issues are discussed in this month's edition of Tax Notes.Every industrial sector in Canada is undergoing a major restructuring of some form, and the mining industry is not an exception. The longest recession since the Great Depression continues to affect the economy. Mining firms seek to bring their debt/equity ratios into line, and try to replenish depleted retained earnings by selling assets. This month, Tax Notes briefly examines some of the tax issues which are generally encountered during the course of such a restructuring process.Debt SettlementOne question which commonly arises during hard times concerns the tax treatment of a "" gain "" realized by a debtor on the settlement of a debt. Consider, for example, a simple situation where a creditor wants to protect itself from further losses, and makes a deal with the mining company to accept a cash payment of $8 million in full settlement of a $10 million loan. In financial terms, the debtor has made a $2 million gain on the settlement of the debt. What is the tax treatment of that gain?The Income Tax Act (the Act) contains provisions in section 80 of the Act and in section 5400 of the Income Tax Regulations which deal specifically with this question. First of all, it is noted that the $2 million gain is not brought directly into income for tax purposes. However, as indicated below, the gain could affect the debtor's income indirectly to the extent that certain of the debtor's tax pools must be reduced by the amount of the gain."

Jan 1, 1993