George B. Delta gdelta@garyreg.com Direct Phone: 703-848-7588 Direct Fax: 703-848-7589 Corporate and Commercial Service Areas * Tax * Corporate * Electronic Commerce * Estate Planning * Trade Associations Experience Mr. Delta has advised clients on a variety of corporate and individual tax issues including mergers and acquisitions, tax planning, commercial transactions, the innovative use of net operating losses, cancellation of indebtedness issues, the tax treatment of complex financial transactions, and estate planning. Mr. Delta has expertise in commercial transactions involving the Internet, including the taxation of such transactions, and in negotiating, drafting, and managing performance contracts and contracts for the sale and purchase of intellectual property and other goods and services. He also has expertise in various aspects of the premium and incentive fields, including the representation of trade associations in those fields. He has represented clients before the IRS, state tax agencies, the U.S. Tax Court, and state tax courts. He has published numerous tax articles, articles on gift certificates and the law of escheat, and co-authored the treatise, Law of the Internet. Education * B.A., French and History, University of Virginia * J.D., University of Virginia * L.L.M., Taxation, New York University. Bar Admissions Virginia District of Columbia New York Stuart H. Gary |Linda D. Regenhardt | Nancy D. Greene | George B. Delta | Rachel J. Goldstein | Michael J. Wade