The Best of Both Worlds A combination of cost segregation and like-kind exchanges can save on real estate taxes. by William Allen, III and Edward Foster/Journal of Accountancy.

5 Common 1031 Exchange Misconceptions By Todd R.Pajonas, National Real Estate Investor, May 2005.

Section 1031 - Tax-deferred exchanges: 'Real estate's best-kept secret for tax relief (Real Estate Issues)

Avoiding Traps in a 1031 Exchange Hamill, James R.

Maximize the Benefits of your 1031 Exchange by Ronald L. Raitz, CCIM

IRS Ruling Clarifies Use of Tenancy-in-Common Interests in 1031 Exchanges Ronald Raitz, Tennessee CPA Journal.

1031 exchange options: Tenancy-in-common (Cary Lossen, Realty Times, July 28, 2004)

1031 Exchangers Test the Waters By Steve McLinden, National Real Estate Investor June 2004

A 1031 exchange vehicle for small investors; Tenant-In-Common ownership can put individual investors into big deals, and the structure is poised for growth (By Beth Mattson-Teig, National Real Estate Investor

Riding the TIC Wave Jun 01, 2005, National Real Estate Investor, By Joe Gose.

Publication 544: Sales and Other Dispostion of Assets

Form 8824: Like-Kind Exchanges

Like-Kind Exchanges: Frequently Asked Questions

Like-Kind Exchanges: Real Estate Tax Tips

Internal Revenue Code, Part 1: Income Taxes Scroll down to access section 1.1031 et ssseq.

Rev. Proc. 2002-22: Undivided fractional interests in real estate Scroll to page 733.

REALS.COM - #1 Real Estate Directory.

Nationwide Real Estate Agent Directory: Whether you're planning on buying a home, or selling your home, choosing the right Real Estate Agent is one of the most important decisions you'll make. Let Real Estate Agent.com help.