The title compounds 4 have been obtained in high yields in a one-step sequence by the Mitsunobu reaction of diethyl 1-hydroxyalkylphosphonates 1 with hydrazoic acid, and subsequence treatment of the inter-mediate azides 2 with triphenylphosphine, followed by hydrolysis of the iminophosphoranes 3 with water.
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Gajda et al. (1992) studied this question.
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