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Rings $R$ such that every [regular] square matrix with entries in $R$ is equivalent to an upper triangular matrix

Let $\text{M}_n(R)$ be the ring of $n$-by-$n$ matrices with entries in a commutative unital ring $R$. Theorem III in C.R. Yohe, Triangular and Diagonal Forms for Matrices over Commutative ...
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