Abstract
It is proved that horizontally stratified media, the various materials of which do not differ in their Poisson number, can be considered as isotropic for reflections of a small dip when taking into account quasi‐longitudinal waves which have to be reckoned with in practice. Approximating the surface of the wave by an ellipsoid would, however, result in considerable errors.Moreover, curves are presented allowing practical calculations for steeper dips to be made.

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