Put , write for perturbation pressure divided by , and set . The linearized Boussinesq approximation, incompressibility and material derivative give
Taking the curl eliminates pressure; differentiating the resulting vorticity equation in and using incompressibility gives . A further application of therefore yields
For a stationary nonzero horizontal Fourier mode, , so cancellation of gives the stationary Taylor–Goldstein equation
This division requires on the interval considered: a zero of is a critical level of an internal gravity wave. The mean profiles must be sufficiently smooth for the displayed derivatives, with background hydrostatic pressure and stable density stratification, , for propagating internal gravity waves. The horizontally uniform component is excluded from the cancellation. For a horizontal wavenumber , local vertical propagation additionally requires ; this is distinct from the smoothness restrictions. If stability of the background against other disturbances is needed, the Miles–Howard theorem supplies the sufficient condition , rather than a necessary condition for deriving the equation.