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Patricia Mills
Professor of Clinical Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-5007
patricia.mills@marshall.usc.edu
Education: 
LLM, University of San Diego; JD, BS, Syracuse University

Overview

Patricia Mills specializes in partnership, real estate, and individual tax issues, she has contributed to the treatises Powell on Real Property and California Real Estate Law and Practice, and has published articles in the California Real Estate Journal, The Journal of Real Estate Taxation, and the Tax Lawyer. Prior to joining USC Marshall, she spent 20 years in private practice. She has served on the Research Institute of America's Customer Support Advisory Board. Professor Mills is a frequent speaker on tax topics, including at NYU's Federal Tax Institute and USC's Institute on Federal Taxation.

Research

Powell On Real Property treatise Chps 10B, Tax Aspects of Real Estate, and Chp 83A, Like Kind Exchanges • 2011
CCH Expert Treatise Library Taxation of Partners and Partnerships • 2011
Taxation of Partners and Partnerships • 2011
LexisNexis Special Tax Alert • 2011
Foreclosure Tax Issues for Homeowners • 2010
Hiring Incentives to Restore Employment Act: Driving Employment Recovery • 2010
Getting Favorable Results in Property Exchanges With Related Parties • 2010
Phantom Taxable Gains and the Home Affordable Modification Program • 2010
Extension of and Changes to the First Time Homebuyer's Credit • 2009
Planning for Like Kind Exchanges • 2009
Tax Consequences of the Home Affordable Modification Program and the Treatment of Debt Discharge • 2009
Special Tax Alert: American Recovery and Reinvestment Act of 2009: Changes Affecting Real Estate • 2009
Emergency Economic Stabilization Act Includes Real Estate Tax Changes • 2008
LexisNexis Special Tax Alert: Economic Stabilization Act of 2008 • 2008
Special Alert: Housing Assistance Tax Act of 2008 • 2008
New Rulings Enhance Planning Opportunities for Like-Kind Exchanges • 2008
Special Alert on the Mortgage Forgiveness Debt Relief Act of 2007 • 2008
Tax Issues Affecting Real Estate Financing • 2007
Tax-Free Exchange of Real Estate • 2007
Chioce of Vehicle for Acquiring, Holding. and Improving Real Property • 2007
The Tax Treatment of Condemnations and Other Involuntary Conversions • 2006
Tax Aspects of Real Estate and Real Estate Sales • 2006
Practice Guide 1: Federal Tax Issues Affecting Real Estate • 2006
Like Kind Exchanges • 2005
New Opportunities for REITs Bring New Concerns • 2002
Planning for Losses: Tricks and Traps • 2002
Taxation of Partnerships • 2002
New Opportunities and Pitfalls in Structuring Section 1031 Exchanges • 2001
Development Incentives and Taxes • 2001
Impact Fees and Publicly Dedicated Improvements: Are They Really Nondepreciable Intangibles? • 2001
The Impact of E-Commerce on the Rea Estate market and REITs • 2000
Noncustomary Services: Growth of the Internet Raises Qualification Issues for REITs • 2000
Accumulated Earnings Tax • 1998
California Transaction Forms • 1998
The Implications of the Check-the-Box Regulations for Domestic Tax Planning • 1997
Restrictions Loom for Tax-Free Recoveries in Employment Discrimination Suits • 1995
The Role of S Corporations in Estate Planning • 1994
Disguised Sales Transactions Between Partners and Partnerships • 1993
Exchange of Real Property • 1992
Tax Deferred Exchanges • 1992
Passive Loss Planning Under The Activity Regulations • 1990