This is a Twin Electrical Control from Atlas Model Railroad Co.
FEATURES:
- The Atlas Twin consists of a pair of double-pole, double-throw switches internally connected to allow independent electrical polarity control at either end of two pairs of output (upper) terminals. It provides a simple means for controlling reversing
- loops or simple double track layouts.
- Any number of twins can be ganged (coupled) together without additional wiring by using the little double-ended connectors provided.
- Black plastic Twin has (2) Red switches
- Useful for reversing section and turntable control on single-cab layouts, sidings, wyes and so on.
- Instructions are listed on the back of the package 
Used with permission, copyright 2016 Atlas Model Railroad/Tower Hobbies, Inc. Used with permission, copyright 2016 Brey Corp. t/a Hobby Works