The results of quantum-chemical calculations of the total electronic energies and fully optimized structural parameters of nine cytosine and nine uracil tautomers at the HF/3-21G-MP2/HF/6-31G ∗∗ level of approximation are reported. For five of the cytosine tautomers nonplanar equilibrium structures were found. The conversion energies of the geometrical isomers associated with OH substituents in the 2-position and NH or OH substituents in the 6-position of the pyrimidine ring system were derived from the total energies. A search for correlations between the geometrical isomers and internal structural parameters led to rules for the changes in the regional bond lengths and bond angles that occur upon interconversion of the isomers; these correlations in many cases can be expressed as linear regressions. The electronic conversion energies form a fairly complex pattern, but it proved possible to express these quantities additively by contributions which are intuitively perceptible from the structural formula, either as repulsive interactions between hydrogen atoms bound to ring atoms and hydrogen atoms of OH- or NH- (NH 2-) substituents or as attractive interactions between hydrogen atoms of the latter sort and electrons localized on the sp 2 lone-pair orbitais centered on the nitrogen atoms in the β-position. The attractive interactions may be classified as a hitherto unrecognized type of medium strength, strongly bent internal hydrogen bond. In order to arrive at a consistent set of energy-contribution terms, a set of 24 geometrical isomers of 10 model compounds (derivatives of propynoic acid) was investigated at the HF/6-31G ∗∗ level of theory. These model compounds served as reference systems for the determination of zeroth-order approximations to specific conversion-energy contributions. The quantum-chemical conversion energies of the geometrical isomers of cytosine and uracil, are reproduced within error limits from these contributions; this procedure seems to be fairly universally applicable.
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