Negative hyperconjugation is seldom observed, though it can be most commonly observed when the σ*-orbital is located on certain C–F or C–O bonds.[3][4]
In negative hyperconjugation, the electron density flows in the opposite direction (from a π- or p-orbital to an empty σ*-orbital) than it does in the more common hyperconjugation (from a σ-orbital to an empty p-orbital).
^Karni, Miriam; Bernasconi, Claude F.; Rappoport, Zvi (2007-08-09). "Role of Negative Hyperconjugation and Anomeric Effects in the Stabilization of the Intermediate in SNV Reactions". The Journal of Organic Chemistry. 73 (8): 2980–2994. doi:10.1021/jo7017476. PMID18376875.