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Railroad Industry Overview Series - Alternative Issue Resolution Considerations and Industry Resources - October 2007

LMSB Control Number: LMSB-04-1007-072
Affected IRM: X.XX.X

This document is not an official pronouncement of the law or the position of the Service and cannot be used, or cited or relied upon as such.

10. Alternative Issue Resolution Considerations

None, currently

11. Industry Resources

A. WEB Sites

 

Name of Site

Summary and Available Information

AAR

History, current events, important legislation, position papers, news digests, and Rail Link, which provide over 25 website links to member railroads and others, related to the industry.

ASLRRA

History, meeting dates, member services.

FRA

The Federal Railroad Administration, an agency of the Department of Transportation, is primarily responsible for safety. The site has significant information on matters of safety, research and development, and high speed ground transportation. Regulations with respect to required inspections / maintenance for locomotives, other equipment, track, signals etc. are referenced.

RRB

Comprehensive information regarding the Railroad Retirement Act, taxability of benefits, eligibility for benefits, copies of employer reporting forms, etc.

STB

News, economic data (R-1s), publications, mergers and acquisitions, decisions, etc.

B. Trade Associations

 

Name

Address

Purpose, Goals, Objectives, etc.

 

Association of American Railroads

 

 

50 F Street NW
Washington DC 20001

The Association of American Railroads represents North America’s major freight railroads and Amtrak. AAR strives to help make the rail industry increasingly safe, efficient and productive by:

  • Conducting and coordinating research, development and other support programs;
  • Facilitating the seamless exchange of electronic information among railroads, their customers and suppliers;
  • and Advocating the interests of railroads in the public policy arena

American Shortline and Regional Railroad Association

 

1120 G Street NW
Suite 520
Washington DC 20005

 

 

 

 

The ASLRRA provides a variety of services. Among them are:

Representing the industry before the Federal government; monitoring and analyzing legislative and regulatory initiatives, commenting on behalf of its members, testifying before Congressional committees and, in general, educating Congress and the agencies on the unique role of small railroads.

Representing members in their relationships with the major railroads.

Developing model programs for Federally mandated procedures such as random alcohol and drug testing, engineer certification and environmental regulations, and roadway worker protection.

C. IRS and Other Training Courses/Videotapes

 

Name of Course

Course Number

Delivery Method

Developer of Course and Procedures to Secure Material

 

RRTA Desk Reference

N/A

Self Use

OETAC & GT ISP developed course. Copy of text can be obtained by contacting Railroad TA.

D. Trade Magazines and Newsletters

Railway Age.
Simmons-Boardman Publishing 1809 Capital Ave Omaha, NE 68102 (800) 228-9670

Progressive Railroading.
Trade Press Publishing Corp, 2100 West Florist Ave. Milwaukee, WI 53209. Tel. 414-228-770-1, Fax 414-228-1134.

RT&S Simmons-Boardman
345 Hudson St. St. New York, NY 10014 (800) 228-9670

IRJ Simmons-Boardman
PO Box 926 Omaha, NE 68101-0926 (212)620-7200

The Pocket List of Railroad Officials,
K-III Directory Corp. 424 West 33rd St. 11th Fl. New York, NY 10001 (212)714-3100, (800)221-5488

The Official Railway Guide,K-III Directory Corp.
424 West 33rd St. 11th Fl. New York, NY 10001 (212)714-3100, (800)221-5488

The Official Intermodal Guide,
K-III Directory Corp. 424 West 33rd St. 11th Fl. New York, NY 10001
(212)714-3100, (800)221-5488

Traffic World
1230 National Press Building, Washington, DC 20045 (202) 783-1101

Trains.
Kalmbach Publishing Co. 21027 Crossroads Circle PO Box 1612 Waukeshaw, WI 53187 (800)446-5489

E. Industry Books

 

Date of Latest Edition

Title

Summary of Contents

1-94

Railroad Dictionary of Car and Locomotive Terms

166 pages of terms on the subject.

Second Ed. 1993

Dictionary of Railway Track Terms

221 pages of terms on the subject.

Rev. Oct. 87

Uniform System of Accounts for RR Companies

Excerpts from the ICC [now STB] prescribed accounting rules and charts of accounts as set forth in Title 49, Transportation Code of Federal Regulations

Third Ed. 1990

The Railroad

What It Is, What It Does

243 pages of detailed text on the industry from how a locomotive works to the route system to terminal operations. A good overview for someone new to the industry.

10th Ed. 1985

The Track Cyclopedia

A comprehensive look at all track components, maintenance and installation practices etc.

5th Ed. 1984

The Car and Locomotive Cyclopedia

A comprehensive look at car types, locomotive types, discussion of component systems' functions and designs; detailed drawings, pictures, maintenance facilities, etc.

2nd Ed. 1982

Railroad Engineering by William W. Hay

Over 700 pages of discussion of track from an engineering perspective.

F.  Internal Revenue Manual Citations

 

IRM Section

Title

Summary of Information Included

 

11.3.29.4 and 4.23.2.17.1

Part 11 – Communications and Liaison

Provides authorization to disclose certain information to the RRB including copies of Forms 4668 and audit assessments.

32.3.2.6.2

Part 32 – Published Guidance to Taxpayers

Provides guidelines for coordination of matters involving technical questions as to the RRTA / RRA.

4.23.10.12.2

Part – 4.23 Employment Tax Handbook

Addresses RRTA Examination Report writing, including modifications to Form 4668 for RRTA purposes 

4.23.8.6.2

Part – 4.23 Employment Tax Handbook

Special Rules Relating to FICA, FUTA, and RRTA; use of CT-1, RUIA and FUTA, RRTA coverage determinations, Disclosure, FICA conversions, erroneous RRTA payments, and Processing and Submission of Adjustment Forms

4.23.7.15

Part – 4.23 Employment Tax Handbook

Addresses RRTA on Tip Income 

4.23.14.4

Part – 4.23 Employment Tax Handbook

Addresses Statute Control generally, and specifically with respect to FICA to RRTA conversions.

4.23.2.17

Part – 4.23 Employment Tax Handbook

This links to the IRS/RRB Coordination Agreement, which addresses each agencies responsibilties, disclosure issues , information sharing, and general administrative procedures.

20.1.4.10.1

Part 20, Penalty and Interest

Provides Filing requirements for Form CT-1 and related information on deposits in the event of penalty situations.

G.  AICPA Auditing Standards and Publications

There are no industry unique FASBs that impact railroads, and no transportation issues shown on the AICPAWebsite.

H.  Market Segment Specialization Program (MSSP)

None

Chapter 9 | Table of Contents | Appendix

Page Last Reviewed or Updated: 05-Mar-2014