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