20 CFR § 202.14 - Service incidental to railroad transportation.

---
identifier: "/us/cfr/t20/s202.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 202.14 - Service incidental to railroad transportation."
title_number: 20
title_name: "Employees' Benefits"
section_number: "202.14"
section_name: "Service incidental to railroad transportation."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE RAILROAD RETIREMENT ACT"
part_number: "202"
part_name: "EMPLOYERS UNDER THE ACT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 1, 10, 50 Stat. 307, as amended, 314, as amended; 45 U.S.C. 228a, 228j, unless otherwise noted."
regulatory_source: "4 FR 1478, Apr. 7, 1939, unless otherwise noted."
cfr_part: "202"
---


# 202.14 Service incidental to railroad transportation.

An organization, association, bureau or agency is performing a service in connection with or incidental to railroad transportation whenever it is engaged in the performance of functions which would normally be performed by the constituent employers in the absence of such organization, association, bureau, or agency.