“…By contrast, density functional theory (DFT)/time‐dependent DFT (TDDFT) calculations yielded a large overestimation of the peak intensity of the highest lying C=O stretching vibrational mode. However, in contradiction to most other (gas‐phase) calculations, which determine the first bright transition to occur from the electronic ground state (S 0 ) to the second excited spin‐singlet state S 2 , HF/CIS predicted the bright transition to be of S 0 →S 1 character . In view of the latter, the rather unexpected accuracy of HF/CIS may be a result of a fortuitous cancellation of errors originating in particular from an unbalanced treatment of non‐dynamical and dynamical electron correlation effects rather than from basis set incompleteness (see, for example, Ref.…”