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2. Northeast Operating Rules Advisory Committee - Wikipedia

   en.wikipedia.org/wiki/Northeast_Operating_Rules...

   The NORAC rules are intended to enhance railroad safety.The rules cover employee responsibilities, signaling equipment, procedures for safe train movement, dealing with accidents and other topics that directly and indirectly affect railroad safety.

3. Pennsylvania Manual - Wikipedia

   en.wikipedia.org/wiki/Pennsylvania_Manual

   The Pennsylvania Manual (PDF). Vol. 117. Harrisburg: Pennsylvania Department of General Services. Archived from the original (PDF) on June 28, 2009. Trostle, Sharon, ed. (2007). The Pennsylvania Manual (PDF). Vol. 118. Harrisburg: Pennsylvania Department of General Services. ISBN 978-0-8182-0318-3. Archived from the original (PDF) on August 5 ...

4. S corporation - Wikipedia

   en.wikipedia.org/wiki/S_corporation

   A limited liability company (LLC) is eligible to be taxed as an S corporation under the check-the-box regulations at § 301.7701-2. The LLC first elects to be taxed as a corporation, at which point it becomes a corporation for tax purposes; then it makes the S corporation election under section 1362(a).

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