The 260 nm optically active transition of chiral thiirans (episulphides) is rationalized in terms of the dynamic coupling mechanism; the transition charge distribution on the carbon atoms, derived mainly from two-center overlap integrals between sulphur and carbon, plays an important role.
G. Gottarelli, B. Samori and G. Torre, J. Chem. Soc., Chem. Commun., 1974, 398 DOI: 10.1039/C39740000398
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