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(II) this kind of home is offered by this sort of lessor or any subsequent purchaser in three months following the day this kind of assets was initially put in provider (or, in the case of multiple models of property subject to the exact same lease, inside of three months following the date the ultimate device is put in assistance, so long as the t

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(ii) Acquisition requirementsAn acquisition of residence meets the necessities of this clause if— (I) these kinds of house was not employed by the taxpayer Anytime prior to this sort of acquisition, and(D) Further depreciation might be claimed just once If this paragraph relates to any specified plant, these specified plant shall not be dealt wit