A division's theorem on some class of $\mathcal{C}^\infty$-functions
  Let $\mathcal{E}_n$ be the ring of the germs of $\mathcal{C}^\infty$-functions at the origin in $\R^n$. It is well known that if $I$ is an ideal of $\mathcal{E}_n$, generated by a finite number of germs of analytic functions, then $I$ is closed. In this paper we consider an ideal of $\mathcal{E}_n$ generated by a finite number of germs in some class of $\mathcal{C}^\infty$-functions that are not analytic in $\`a$, but quasi-analytic and we shall prove that the result holds in this general situation. We remark that the result is not true for a general ideal of finite type of $\mathcal{E}_n$. 
Mouttaki Hlal
math.CV