date of acquisition
(iii)The term “date of acquisition” means the date— (I)on which a binding contract to acquire the principal residence to which subparagraph (A) applies is entered into, or (II)on which construction or reconstruction of such a principal residence is commenced. (E)If any distribution from any individual retirement plan fails to meet the requirements of subparagraph (A) solely by reason of a delay or cancellation of the purchase or construction of the residence, the amount of the distribution may be contributed to an individual retirement plan as provided in(determined by substituting “120th day” for “60th day” in such section), except that— (i)shall not be applied to such contribution, and (ii)such amount shall not be taken into account in determining whetherapplies to any other amount.