In determining the meaning of any Act of Congress, unless the context indicates otherwise— words importing the singular include and apply to several persons, parties, or things; words importing the plural include the singular; words importing the masculine gender include the feminine as well; words used in the present tense include the future as well as the present; the words “insane” and “insane person” shall include every idiot, insane person, and person non compos mentis; the words “person” and “whoever” include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals; “officer” includes any person authorized by law to perform the duties of the office; “signature” or “subscription” includes a mark when the person making the same intended it as such; “oath” includes affirmation, and “sworn” includes affirmed; “writing” includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise.
Structure US Code
CHAPTER 1— RULES OF CONSTRUCTION
§ 1. Words denoting number, gender, and so forth
§ 2. “County” as including “parish”, and so forth
§ 3. “Vessel” as including all means of water transportation
§ 4. “Vehicle” as including all means of land transportation
§ 5. “Company” or “association” as including successors and assigns
§ 6. Limitation of term “products of American fisheries”
§ 8. “Person”, “human being”, “child”, and “individual” as including born-alive infant