Section 168 K 2 D Iii

These requirements are 1 the depreciable property must be of a specified type.
Section 168 k 2 d iii. An election under paragraph 2 d or 3 d may be made with respect to 1 or more classes of property for any taxable year and once made with respect to any class shall apply to all property in such class placed in service during such taxable year. 3 the depreciable property must be placed in service by the taxpayer within a specified time period or must be planted or grafted by the taxpayer before a specified date. An election under paragraph 2 d or 3 d may be made with respect to 1 or more classes of property for any taxable year and once made with respect to any class shall apply to all property in such class placed in service during such taxable year.
C applicable recovery period. An election under paragraph 2 d or 3 d may be made with respect to 1 or more classes of property for any taxable year and once made with respect to any class shall apply to all property in such class placed in service during such taxable year. Such an election once made shall be irrevocable.
See section 3 02 2 b of this revenue procedure for this limited exception 05 section 168 k 2 d iii provides that a taxpayer may elect not to deduct additional first year depreciation for any class of property placed in service by the taxpayer during the taxable year. 2 the original use of the property must commence with the taxpayer or used depreciable property must meet the requirements of section 168 k 2 e ii. Such an election once made shall be irrevocable.
And 4 the depreciable property must be acquired by the taxpayer after september 27 2017.