390.7—Rules of construction.
(a)
In part 325 of subchapter A and in this subchapter, unless the context requires otherwise:
(1)
Words imparting the singular include the plural;
(2)
Words imparting the plural include the singular;
(3)
Words imparting the present tense include the future tense.
(b)
In this subchapter the word—
(1)
Officer includes any person authorized by law to perform the duties of the office;
(2)
Writing includes printing and typewriting;
(3)
Shall is used in an imperative sense;
(4)
Must is used in an imperative sense;
(5)
Should is used in a recommendatory sense;
(6)
May is used in a permissive sense; and
(7)
Includes is used as a word of inclusion, not limitation.
[53 FR 18052, May 19, 1988, as amended at 60 FR 38744, July 28, 1995]