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18 CFR §1.102 — Words denoting number, gender and so forth.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
In determining the meaning of any provision of this chapter, unless the context indicates otherwise:
  1. (a)The singular includes the plural;
  2. (b)The plural includes the singular;
  3. (c)The present tense includes the future tense; and
  4. (d)Words of one gender include the other gender.