The small section of high-speed track will be connected at both ends to existing lines used by Amtrak, the government-owned passenger railway.

ECONOMIST: High-speed trains

For an example of a sale of a membership interest in an S corporation with multiple lines of business requiring the allocation of goodwill, see Proposed Regulation Section 1.1411-7(e), Example 8.

FORBES: Mailbag: Is Gain Attributable To The Sale Of Goodwill Included In Net Investment Income?

By 1 June, Delta Air Lines will have completed a rollout of what it calls the "economy comfort" section on its long-haul international fleet.

BBC: Flying in the fourth class