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Expressions are given for the matrix elements of one- and two-electron operators between determinants composed of non-orthogonal orbitals, in the case (relevant to perturbation theory) where the determinants are obtained by single or double replacement of orbitals in a reference determinant. The matrix elements can all be expressed in terms of cofactors of the overlap matrix of the orbitals contained in the reference determinant.
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Hayes et al. (1984) studied this question.
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