Choose a locally finite cover such that on every chart meeting there is a smooth defining function with
and take on charts disjoint from . On an overlap, the supplied division lemma extends
smoothly across . After shrinking the charts, this extension is nowhere zero. The identities make these functions transition functions for a real line bundle .
Choose local frames with . Then the local sections
agree on overlaps and define a global section. Its zero set is exactly . Along , its vertical derivative is represented by the nonzero covector , so is transverse to the zero section, as in the transverse intersection theorem. This is the defining line bundle of a properly embedded hypersurface.