Let be a regular local ring of Krull dimension . Its formal power series ring is Noetherian and local, with maximal ideal and embedding dimension . Since is generated by elements, the Krull height theorem gives . For the reverse inequality choose a strict prime chain in . Finite generation of each gives , an integral domain, so each extended ideal is prime. The inclusions remain strict by contraction to , and adds one more step since . This proves , equal to its embedding dimension, and hence regularity.

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