18 CFR § 1.102
Words denoting number, gender and so forth
April 15, 2021
In determining the meaning of any provision of this chapter, unless the context indicates otherwise:
(a) The singular includes the plural;
(b) The plural includes the singular;
(c) The present tense includes the future tense; and
(d) Words of one gender include the other gender.
[Order 225, 47 FR 19022, May 3, 1982]