Volume 16 (2001)

CONTENTS

ARTICLES

• The Proposed Federal Taxation of Frequent Flyer Miles Received from Employers: Good Tax Policy but Bad Politics
Dominic L. Daher
-- Page 1

• Concerto for Piano vs. Orchestra: Can Tax and Financial Accounting Harmonize on Hedges?
John J. Ensminger
-- Page 23

• International Tax Competition: An Efficient or Inefficient Phenomenon?
Mitchell B. Weiss
-- Page 99

• Dominion Resources: Powering Section 1341 toward Equity?
Edward J. Schnee
-- Page 133

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