The article presents the results of the research aimed at building the framework for in- depth analysis of comprehension of implicit meanings in verbal texts. The existing approaches to studying implicit meanings and text comprehension are described, and common features of the cognitive processes underlying text comprehension are highlighted to provide the basis for further research. Different approaches to choosing and processing textual stimuli are also outlined and a model text along with the system of its analysis are proposed. The proposed analysis is based on stylistic and propositional methods. The suggestion is made that studying the way recipients reconstruct different types of elements of implicit meanings on different levels of text structure can allow to gain a better insight in the process of text comprehension. This approach will allow to explore the gradual nature of comprehension in relation with the gradual structure of the text, as well as reveal the cognitive operations underlying text comprehension and the certawein ways readers apply them when building their mental representations of the text. The article also presents the results of analysis of the model stimulus text by a group of experts. The expert group included eight linguists who individually performed the analysis of the text according to the scheme we provided. The results of the experts’ analysis of the text provide support for using it as a model in future research. The obtained results can also be interpreted as evidence for the existence of objective semantic content of the text which imposes restrictions on the multitude of its interpretations.