The imino tautomers of isocytosine were objects of investigation at the TD-DFT level of theory-TD BLYP/6-311++G(d,p). We studied the mechanisms of the H1-N detachment in these tautomers through excited-state reaction paths. It was proposed that these transformations occur through the 1 πσ* excited-state reaction paths of the imino tautomers. The mechanisms involve dissociations of the N1-H bonds in the tautomers and lead to crossings between the reaction paths of 1 πσ* and S0 electronic states. One can suppose that such processes would facilitate the tautomerizations of the imino tautomers if further mechanisms have been found.
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