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This cannot rigorously be described as sigma-pi conjugation since sigma and pi here refer to different defining planes, and interaction between orbitals of different symmetries (with respect to the same defining plane) is forbidden.
Acid definition, Chemistry. a compound usually having a sour taste and capable of neutralizing alkalis and reddening blue litmus paper, containing hydrogen that can be replaced by a metal or an electropositive group to form a salt, or containing an atom that can accept a pair of electrons from a base.