This section discusses how a taxpayer would convert properties from personal use to investment properties as well as from investment properties to personal use properties. And, if you are considering getting out of the real estate market, there are a few exit strategies as well.
Limit on Excluding Gain When Converting Investment Property to Primary Residenc e
Real Estate Exit Strategies
Personal Residence to Rental - "The Super Tax Break"
Thinking of Converting that Rental into Your Principal Residence? HOLD ON! 
Structured Sales - Harnessing the Power of Tax Deferral