[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR202.8] [Page 162] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 202--EMPLOYERS UNDER THE ACT--Table of Contents Sec. 202.8 Controlled company or person principally engaged in service or operation in connection with railroad transportation. Any company or person owned or controlled by one or more carriers or under common control therewith, whose principal business is the operation of equipment or facilities or the performance of service (other than trucking service) in connection with the transportation of passengers or property by railroad, shall be an employer.