Code of Federal Regulations Title 43. Public Lands:  Interior § 43.1810.1 Rules of construction;  words and phrases

(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.