The isoimide (5; R2=N-methyl-2,4-dinitro-anilino) is formed by acetate attack on the azacarbonium ion (4); it undergoes intermolecular acyl transfer rather than isomerisation to the imide in aqueous solution.
A. F. Hegarty and M. T. McCormack, J. Chem. Soc., Chem. Commun., 1975, 168 DOI: 10.1039/C39750000168
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