@lixiang , No , I do not have any ref. relating specifically to co-owned props., except for married couple co-owning property jointly ( please see IRC section 121 ). The best I can/could do for jointly owned property is to create " conceptual" properties -- in your case two equal ones ( because of 50% ownership).
Is there more I can do for you ? If there are things that you do not want to discus in this open forum , you can always PM me --- just no Personally Identifiable Information.
