Here's what I'm seeing at https://www.irs.gov/newsroom/additional-first-year-depreciation-deduction-bonus-faq
The used property requirement is met if the acquisition of the used property by the taxpayer meets the following five requirements:
(a) the property was not used by the taxpayer or a predecessor at any time prior to such acquisition;
(b) the property was not acquired from a related party or component member of a controlled group;
(c) the taxpayer’s basis in the property is not determined in whole or in part by the seller’s or transferor’s adjusted basis in the property;
(d) the taxpayer’s basis in the property is not determined under section 1014(a) or 1022, relating to property acquired from a decedent; and
(e) the cost of the property does not include the basis of property determined by the reference to the basis of other property held at any time by the taxpayer.
See Proposed Treas. Reg. § 1.168(k)-2(b)(3)(iii) and the About Form 4562 webpage for additional information
