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Let be an extension of integral domains and a subset of the quotient field of . We introduce the ring of , denoted by , which naturally extends the concepts of integer-valued polynomials, defined as The notion of boils down to the usual notion of integer-valued rational functions when the subset is infinite. In this paper, we aim to investigate various properties of these rings, such as prime ideals, localization, and the module structure. Furthermore, we study the transfer of some ring-theoretic properties from to .

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