Do Young Ra, Nam Sook Cho, Sung Kwon Kang, Eun Suk Choi and Il Hwan Suh
5-Amino-2,3-dihydro-1,2,4-oxadiazol-3-one 2 was synthesized as an analogue of cytosine. Among the possible four tautomers it was established by spectroscopic methods and ab initio calculations that it exists as a lactam form 2b like cytosine. The NH is more acidic than NH2, thus it could be regioselectively mesylated and acetylated under basic conditions.