4,5-Dihydro-5,5-dimethyl-3-oxo-3H-1,2,4-triazole (1) is converted to t
he title azoxy compound 4 by peroxytrifluoroacetic acid. The structure
assignment of 4 is based on an X-ray analysis. Ab initio calculations
were employed to rationalize the reaction path leading to the triazol
e-1-oxide 4 and not to the expected regioisomer triazole-2-oxide 3.