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MR1422595 (97m:13009) 13B10 (13A30)
Bhatwadekar, S. M.; Dutta, Amartya K. Kernel of locally nilpotent $R$-derivations of $R[X,Y]$. Trans. Amer. Math. Soc. 349 (1997), no. 8, 3303–3319.
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