An extension of Whitney's spectral theorem
Publications Mathématiques de l'IHÉS, Tome 40 (1971), pp. 139-148. 
@article{PMIHES_1971__40__139_0,
     author = {Tougeron, Jean-Claude},
     title = {An extension of {Whitney's} spectral theorem},
     journal = {Publications Math\'ematiques de l'IH\'ES},
     pages = {139--148},
     publisher = {Institut des Hautes \'Etudes Scientifiques},
     volume = {40},
     year = {1971},
     mrnumber = {370645},
     zbl = {0239.46023},
     language = {en},
     url = {http://www.numdam.org/item/PMIHES_1971__40__139_0/}
}
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Tougeron, Jean-Claude. An extension of Whitney's spectral theorem. Publications Mathématiques de l'IHÉS, Tome 40 (1971), pp. 139-148. http://www.numdam.org/item/PMIHES_1971__40__139_0/

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[4] L. Hörmander, On the division of distributions by polynomials, Arkiv för Mathematik, Band 3, n° 53, 1958. | MR | Zbl