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

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

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

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. 

@Sharon Porter What specific part of TX?

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

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

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

I'll be specifically looking to start in the Cincinnati, Ohio and lean towards targeting buy and hold single family and potentially multi family as well.Any advice is appreciated and I look forward to connecting. 

Plus, very important to understand the new layout and how the dig down will effect the existing stairs, plumbing, etc.Happy to connect and talk through your specific situation because @Bruce Woodruff mentioned every project is different and know one price fits all espeically with these complex jobs.Where at in Chicago is your building?