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The XPS spectra of 19 triphenylphosphorus derivatives are measured in the solid state. Net atomic charges, derived from electronegativity equalization considerations in simple structures provide a better correlation with experimental binding energies when the potential model is used neglecting the calculated molecular potential. Overall correlation is not improved upon introduction of more sophisticated π-bonding characteristics except in a few cases where very pronounced back donation to phosphorus occurs.
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Hoste et al. (1977) studied this question.
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