As 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.
[45 FR 33073, May 19, 1980, as amended at 51 FR 40636, Nov. 7, 1986; 81 FR 85805, Nov. 28, 2016]