1.102—Words denoting number, gender and so forth.
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.
Code of Federal Regulations
[Order 225, 47 FR 19022, May 3, 1982]