<font face="Verdana, Arial, Helvetica, sans-serif" size="2">Originally posted by freakflyer:
I can't imagine that there is an issue with selling miles earned on tikets that you paid for, but it certainly would be different if you sold miles on tickets paid for by your company.</font>
This advice is wrong. Selling something you got for free (even if you got the free thing together with a paid thing) always creates taxable income.