This chapter. Title 27, Code of Federal Regulations, Chapter I (27 CFR Chapter I).
27 CFR § 29.45
When used in this subpart and in the forms prescribed under this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words in the masculine shall include the feminine. The terms includes and including do not exclude things not enumerated which are in the same general class.