University of Southern California

Patricia Mills
Professor of Clinical Accounting

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

Phone: 
213-740-5007
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

Mills, P., Humphreys, T., Kehl, J., and Rosow, S., CCH Expert Treatise Library Taxation of Partners and Partnerships, CCH 2011.
Mills, P. (2011) "Powell On Real Property treatise Chps 10B, Tax Aspects of Real Estate, and Chp 83A, Like Kind Exchanges," LexisNexis, Powel on Real Property.
Mills, P. (2011) "LexisNexis Special Tax Alert,".
Mills, P. (2010) "Foreclosure Tax Issues for Homeowners," LexisNexis, on line, http://www.lexisnexis.com/Community/realestatelaw/blogs/commentary/archive/2010/09/02/mills-on-foreclosure-tax-issues-for-homeowners.aspx.
Mills, P. (2010) "Hiring Incentives to Restore Employment Act: Driving Employment Recovery," LexisNexis, on line, https://law.lexisnexis.com.
Mills, P. (2010) "Getting Favorable Results in Property Exchanges With Related Parties," LexisNexis, on line, https://law.lexisnexis.com/webcenters/lexisone/Emerging-Issues-Analysis/Tax/Getting-Favorable-Results-in-Property-Exchanges-With-Related-Parties.
Mills, P. (2010) "Phantom Taxable Gains and the Home Affordable Modification Program," LexisNexis, on line, https://law.lexisnexis.com/webcenters/lexisone/Emerging-Issues-Analysis/Tax/Phantom-Taxable-Gains-and-the-Home-Affordable-Modification-Program.
Mills, P. (2009) "Extension of and Changes to the First Time Homebuyer's Credit," LexisNexis http://law.lexisnexis.com/practiceareas/Free-Downloads--/Taxation-/On-November-6-2009-the-President-signed-into-law-the-latest-changes-to-the-First-Time-Homebuyers-Credit--Read-the-update-on-this-much-anticipated-law-by-Professor-Patricia-Hughes-Mills.
Mills, P. (2009) "Planning for Like Kind Exchanges," LexisNexis http://law.lexisnexis.com/practiceareas/Insights--Analysis/Real-Estate.
Mills, P. (2009) "Special Tax Alert: American Recovery and Reinvestment Act of 2009: Changes Affecting Real Estate," LexisNexis Chp 2 Real Estate Financing.
Mills, P. (2008) "Special Alert: Housing Assistance Tax Act of 2008," Powell on Real Estate (LexisNexis).
Mills, P. (2008) "Special Alert on the Mortgage Forgiveness Debt Relief Act of 2007," LexisNexis, Real Estate Financing.
Mills, P., "CH 2," in Greening, N., eds., Real Estate Financing, Real Estate Financing (LexisNexis), Newark, New Jersey 2007.
Mills, P., "8," in Greening, N., eds., Real Estate Financing, Real Estate Financing (LexisNexis), Newark NJ 2007.
Mills, P. (2007) "Chioce of Vehicle for Acquiring, Holding. and Improving Real Property," Powell on Real Estate (Lexis).
Mills, P. (2006) "The Tax Treatment of Condemnations and Other Involuntary Conversions,".
Mills, P. (2006) "Tax Aspects of Real Estate and Real Estate Sales," Powell on Real Estate (Lexis).
Mills, P. (2006) "Practice Guide 1: Federal Tax Issues Affecting Real Estate," Powell on Real Estate (Lexis).
Mills, P. (2005) "Like Kind Exchanges," Powell on Real Estate.
Mills, P. (2002) "New Opportunities for REITs Bring New Concerns," California Real Estate Journal.
Mills, P. (2002) "Planning for Losses: Tricks and Traps," USC Major Tax Planning.
Mills, P. (2002) "Taxation of Partnerships," California Real Estate Law and Practice (Matthew Bender).
Mills, P. (2001) "New Opportunities and Pitfalls in Structuring Section 1031 Exchanges," California Rea Estate Journal.
Mills, P. (2001) "Development Incentives and Taxes," California Real Estate Journal.
Mills, P. (2001) "Impact Fees and Publicly Dedicated Improvements: Are They Really Nondepreciable Intangibles?," The Journal of Real Estate Taxation.
Mills, P. (2000) "The Impact of E-Commerce on the Rea Estate market and REITs," The Journal of Real Estate Taxation.
Mills, P. (2000) "Noncustomary Services: Growth of the Internet Raises Qualification Issues for REITs," Urban Land.
Mills, P., "Multiple chapters," in , West Group 1998.
Mills, P. (1998) "Accumulated Earnings Tax," Bureau of National Affairs.
Mills, P. (1997) "The Implications of the Check-the-Box Regulations for Domestic Tax Planning," NUY Federal Tax Institute.
Mills, P., and Bender, M. (1995) "Restrictions Loom for Tax-Free Recoveries in Employment Discrimination Suits," California Employment Law Reporter, 1995 (11).
Mills, P. (1994) "The Role of S Corporations in Estate Planning," UCLA-CEB Estate Planning Institute.
Mills, P. (1993) "Disguised Sales Transactions Between Partners and Partnerships," USC Major Tax Planning.
Mills, P., and Bender, M. (1992) "Exchange of Real Property," California Legal Forms.
Mills, P., and Bender, M. (1992) "Tax Deferred Exchanges," California Real Estate Law and Practice.
Mills, P. (1990) "Passive Loss Planning Under The Activity Regulations," USC Major Tax Planning.