43 CFR § 1810.1 - Rules of construction; words and phrases.
Except where the context of the regulation or of the Act of the Congress on which it is based, indicates otherwise, when used in the regulations of this chapter:
(a) Words importing the singular include and apply to the plural also;
(b) Words importing the plural include the singular;
(c) Words importing the masculine gender include the feminine as well;
(d) Words used in the present tense include the future as well as the present;
(e) The words person and whoever include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals;
(f) Officer and authorized officer include any person authorized by law or by lawful delegation of authority to perform the duties described;
(g) Signature or subscription includes a mark when the person making the same intended it as such;
(h) Oath includes affirmation, and sworn includes affirmed;
(i) Writing includes printing and typewriting as well as holographs, and copies include all types of reproductions on paper, including photographs, multigraphs, mimeographs and manifolds;
(j) The word company or association, when used in reference to a corporation, shall be deemed to embrace the words successors and assigns of such company or association, in like manner as if these last-named words, or words of similar import, were expressed.