21.   Last year, the IRS issued a technical advice memorandum saying that frequent flier miles were taxable income, but later backed off.

22.   Krimps could have supplied technical advice by the ton, but what the caller needed were basics and hand-holding.

23.   Nevertheless, he said the Vietnamese have been helpful in providing technical advice and anecdotal accounts that helped the Americans locate the possible crash site.

24.   Officers vet, or assess, them and give technical advice.

25.   So they brought in experts to offer them technical advice.

26.   Stokes has responded to criticism, and also to genuine help and technical advice from guys like John Taylor.

27.   Some publishing companies also put their how-to articles on line, and many online communities provide message boards or technical advice from experts via online conferences or e-mail.

28.   Technical advice was provided to help businesses switch their focus from Mexico to abroad.

29.   The hosts also greet newcomers to the room, dispense technical advice and keep the conversation moving.

30.   The incubators provide business owners with technical advice, low rents and a chance to bounce ideas off other entrepreneurs.