A radiochronological study of buried wood remnants was conducted to assess the capabilities and limitations of the ²³⁰Th–U method for dating. The buried wood sample was a larch stump from the reference Lipovka section located on the Tobol River bank (southwestern Western Siberia, lat 57°55′ N). A buried soil occurs in the middle part of the sequence, in which the stump layer was found. Numerous larch stumps occur in life position, and therefore the redeposition of wood remnants can be discounted. It was found that the kernel acts as a near-closed geochemical system suitable for the ²³⁰Th–U dating method. The ¹⁴C age of 36,400–37,930 cal BP obtained previously for the same larch stump is consistent with the confidence intervals of the ²³⁰Th–U ages of 39.1 ± 5.7 and 40.3 ± 3.9 kyr calculated for the larch kernel.