A plumb cut is any cut made by a saw that runs in a
vertical direction (up and down). The black arrow in the picture below
is pointing to a plumb cut at the end of the stair stringer that is
attaching to a cantilevered floor joist.
Don't confuse a plumb cut with a cut that's made at a
slight angle. A plumb cut would represent any cut that was made at a 90°
angle from the building foundation. A good example of this would be
almost every individual stair riser, except for those with undercuts.
Whenever you hear a carpenter refer to or use the word plumb, they are
referring to something that is vertically level. This would be something
that was perfectly straight in an up-and-down direction.
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