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Patricia Mills

Professor of Clinical Accounting
Building
ACC
Room / Office
111

LLM, University of San Diego; JD, BS, Syracuse University

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.

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Mills, Patricia. () "Powell On Real Property treatise Chps 10B, Tax Aspects of Real Estate, and Chp 83A, Like Kind Exchanges", Powell on Real Property, LexisNexis, Chps 10B and 83A, Powel on Real Property.
Mills, Patricia.,Humphreys, Thomas.,Kehl, James.,Rosow, Stuart. () "CCH Expert Treatise Library Taxation of Partners and Partnerships ", CCH.
Mills, Patricia. () "Powell On Real Property treatise Chps 10B, Tax Aspects of Real Estate, and Chp 83A, Like Kind Exchanges", Powell on Real Property, LexisNexis, Chps 10B and 83A, Powel on Real Property.
Mills, Patricia. () "LexisNexis Special Tax Alert".
Mills, Patricia. () "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, Patricia. () "Hiring Incentives to Restore Employment Act: Driving Employment Recovery", LexisNexis, on line, https://law.lexisnexis.com.
Mills, Patricia. () "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, Patricia. () "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, Patricia. () "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, Patricia. () "Planning for Like Kind Exchanges", LexisNexis, http://law.lexisnexis.com/practiceareas/Insights--Analysis/Real-Estate.
Mills, Patricia. () "Special Tax Alert: American Recovery and Reinvestment Act of 2009: Changes Affecting Real Estate", Real Estate Financing, LexisNexis, Chp 2, Chp 2 Real Estate Financing.
Mills, Patricia. () "Special Alert: Housing Assistance Tax Act of 2008", Powell on Real Estate (LexisNexis).
Mills, Patricia. () "Special Alert on the Mortgage Forgiveness Debt Relief Act of 2007", LexisNexis, Real Estate Financing.
Mills, Patricia. () "Tax Issues Affecting Real Estate Financing", Real Estate Financing, Real Estate Financing (LexisNexis), CH 2.
Mills, Patricia. () "Tax-Free Exchange of Real Estate", Real Estate Financing, Real Estate Financing (LexisNexis), 8.
Mills, Patricia. () "Chioce of Vehicle for Acquiring, Holding. and Improving Real Property", Powell on Real Estate, Powell on Real Estate (Lexis), Ch 10A.
Mills, Patricia. () "The Tax Treatment of Condemnations and Other Involuntary Conversions", Powell on Real Estate, 79G.
Mills, Patricia. () "Tax Aspects of Real Estate and Real Estate Sales", Powell on Real Estate, Powell on Real Estate (Lexis), Ch 10B.
Mills, Patricia. () "Practice Guide 1: Federal Tax Issues Affecting Real Estate", Powell on Real Estate, Powell on Real Estate (Lexis), Practice Guide 1.
Mills, Patricia. () "Like Kind Exchanges", Powell on Real Estate, Powell on Real Estate, Ch 83A.
Mills, Patricia. () "New Opportunities for REITs Bring New Concerns", California Real Estate Journal.
Mills, Patricia. () "Planning for Losses: Tricks and Traps", USC Major Tax Planning.
Mills, Patricia. () "Taxation of Partnerships", California Real Estate Law and Practice, California Real Estate Law and Practice (Matthew Bender), Ch 22.
Mills, Patricia. () "New Opportunities and Pitfalls in Structuring Section 1031 Exchanges", California Rea Estate Journal.
Mills, Patricia. () "Development Incentives and Taxes", California Real Estate Journal.
Mills, Patricia. () "Impact Fees and Publicly Dedicated Improvements: Are They Really Nondepreciable Intangibles?", The Journal of Real Estate Taxation.
Mills, Patricia. () "The Impact of E-Commerce on the Rea Estate market and REITs", The Journal of Real Estate Taxation.
Mills, Patricia. () "Noncustomary Services: Growth of the Internet Raises Qualification Issues for REITs", Urban Land.
Mills, Patricia. () "Accumulated Earnings Tax", Bureau of National Affairs.
Mills, Patricia. () "California Transaction Forms", West Group, Multiple chapters.
Mills, Patricia. () "The Implications of the Check-the-Box Regulations for Domestic Tax Planning", NUY Federal Tax Institute.
Mills, Patricia.,Bender, Matthew. () "Restrictions Loom for Tax-Free Recoveries in Employment Discrimination Suits", California Employment Law Reporter, 1995.
Mills, Patricia. () "The Role of S Corporations in Estate Planning", UCLA-CEB Estate Planning Institute.
Mills, Patricia. () "Disguised Sales Transactions Between Partners and Partnerships", USC Major Tax Planning.
Mills, Patricia.,Bender, Matthew. () "Tax Deferred Exchanges", California Real Estate Law and Practice.
Mills, Patricia.,Bender, Matthew. () "Exchange of Real Property", California Legal Forms.
Mills, Patricia. () "Passive Loss Planning Under The Activity Regulations", USC Major Tax Planning.