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A ring of sets forms a distributive lattice in which the intersection and union operations correspond to the lattice's meet and join operations, respectively.
Conversely, every distributive lattice is isomorphic to a ring of sets ; in the case of finite distributive lattices, this is Birkhoff's representation theorem and the sets may be taken as the lower sets of a partially ordered set.
Every field of sets and so also any σ-algebra also is a ring of sets.

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