The inclusion of polar structures in the valence-bond theory of π-electrons entails some additions to the usual formalism, and these are given in this part. The symmetry properties of sets of structures, both non-polar and polar, and the matrix elements that come into energy calculations, are dealt with. Using the work of part I, and the conclusions of this part, the energy parameters for work with polar structures are evaluated.
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D. P. Craig (1950) studied this question.
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