Abstract: | High-level ab initio electronic structure calculations up to the CCSD(T) theory level, including extrapolations to the complete basis set (CBS) limit, resulted in high precision energetics of the tautomeric equilibrium in 2-substituted acetaldehydes (XH2C-CHO). The CCSD(T)/CBS relative energies of the tautomers were estimated using CCSD(T)/aug-cc-pVTZ, MP3/aug-cc-pVQZ, and MP2/aug-cc-pV5Z calculations with MP2/aug-cc-pVTZ geometries. The relative enol (XHC?=?CHOH) stabilities (ΔE e,CCSD(T)/CBS) were found to be 5.98?±?0.17, ?1.67?±?0.82, 7.64?±?0.21, 8.39?±?0.31, 2.82?±?0.52, 10.27?±?0.39, 9.12?±?0.18, 5.47?±?0.53, 7.50?±?0.43, 10.12?±?0.51, 8.49?±?0.33, and 6.19?±?0.18?kcal?mol?1 for X?=?BeH, BH2, CH3, Cl, CN, F, H, NC, NH2, OCH3, OH, and SH, respectively. Inconsistencies between the results of complex/composite energy computations methods Gn/CBS (G2, G3, CBS-4M, and CBS-QB3) and high-level ab initio methods (CCSD(T)/CBS and MP2/CBS) were found. DFT/aug-cc-pVTZ results with B3LYP, PBE0 (PBE1PBE), TPSS, and BMK density functionals were close to the CCSD(T)/CBS levels (MAD?=?1.04?kcal?mol?1). |