Did ask about specifics they are interested in and after 8 hrs of no response I reported it as spam.

I recently put together one myself specifically for beginners who want a structured guide from setup to first booking.

The IRS has not established specific standards or requirements for the preparation of the cost segregation study.

Rent control laws are market specific.

@Sharon Porter What specific part of TX?

But, since you seem to be implying very specific things, but without being specific.

The other is a smaller operation which does a lot of business in the specific neighborhood the house is in.  

It’s going to take you a considerable amount of time and effort to reach $350,000 per year.

If your brother is looking to invest in real estate largely from a tax reduction standpoint they should pay a qualified real estate tax strategist to review their specific situation and what may or may not work for them. 

,While no investment is completely passive, proper real estate investing should be relatively boring.You asked about the process and major considerations.