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Let $R$ be a ring, and $A,B,C$ be $R$-modules. What sufficient or necessary conditions on $R,A,B,C$ should we have such that $$\text{if}\quad 0 \to A \to B \to C \to 0 \quad\text{is exact}\quad \text{then}\quad 0 \to A \to B \to C \to 0 \quad\text{is split}$$ (split means $B \cong A \oplus C$ such that the isomorphism gives a commutative diagram with the given morphisms, and projections).

If $R$ is a field, then I think this is true by the rank-nullity theorem. If $C$ is a projective $R$-module (with $R$ being any ring), or if $A$ is an injective $R$-module, I think this hold.

But what about a sufficient condition on $B$, for instance (semi-simple $R$-module maybe? I'm only thinking about possibly relevant properties)?

Thank you!

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Everything you've mentioned gives necessary and sufficient conditions on each of the four variables. What I mean is that given the sequence you gave:

For any $R$, $A$ is injective iff the statement you gave holds for all $B,C$. (Consider letting $B$ being the injective hull of $A$.

For any $R$, $C$ is projective iff the statement you gave holds for all $A,B$. (Consider making $B$ a free module projecting onto $C$)

For any $R$, $B$ is semisimple module iff the statement you gave holds for all $A,C$. (consider the inclusion maps of submodules of $B$.)

The ring $R$ is semisimple iff the statement you gave holds for all $A,B,C$.

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