CFR › Title 40 › Part 260 › §260.340 CFR §260.3Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkAs used in parts 260 through 273 of this chapter:(a)Words in the masculine gender also include the feminine and neuter genders; and(b)Words in the singular include the plural; and(c)Words in the plural include the singular.