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Pascal Auscher, Steve Hofmann, Michael Lacey, Alan McIntosh, Ph. Tchamitchian, The Solution of the Kato Square Root Problem for Second Order Elliptic Operators on Rn, Annals of Mathematics, Second Series, Vol. 156, No. 2 (Sep., 2002), pp. 633-654
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Auscher et al. (2002) studied this question.
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