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Probably the most favored [2 + 2] cycloreversions are the so-called regular Wittig-type reactions furnishing an alkene and a P═S-containing element. Significantly unfavored are responses relating to the P-S relationship cleavage and a C-to-P hydrogen shift in addition to a ring development to a 1,3,2-dithiaphospholane in case of high coordinate derivatives. Apart from a two-step P-to-S oxygen transfer in 1,2σ4λ5-thiaphosphetane P-oxide, a fascinating effect may be the P-S bond cleavage resulting in a thiab