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

32.   Many miles are nothing but gravel and rubble, and even large trucks must continually weave around gaping potholes and breaks in the road.

33.   Mike Right, a spokesman for AAA Auto Club of Missouri, thinks that by the end of the year there will have been fewer miles driven nationwide.

34.   Our first steps were brisk, and the first miles were easy.

35.   Qualifying Cathay Pacific award miles are redeemable on American Airlines, Malaysia miles are redeemable on Delta, and Singapore miles are redeemable on either American or Delta.

36.   Revenue passenger miles are the number of miles flown by paying passengers.

37.   Simply stated, there are many miles between Manhattan and most American Indians.

38.   Still, there are miles of wires in jets and the prospect of an errant shot starting a fire or killing a pilot is a top concern.

39.   Still, frequent-flier miles were probably not foremost on the minds of travelers milling around many major airports, expecting to take American flights.

40.   The accrued miles are good for three years after they are purchased.