§1. Words denoting number, gender, and so forth
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" and "lunatic" shall include every idiot, lunatic, 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.
(July 30, 1947, ch. 388,
Amendments
1951-Act Oct. 31, 1951, substituted, in fourth clause after opening clause, "used" for "use".
1948-Act June 25, 1948, included "tense", "whoever", "signature", "subscription", "writing" and a broader definition of "person".
Short Title of 1996 Amendment
Continental United States
Section 48 of
Federal Rules of Civil Procedure
Affirmation in lieu of oath, see rule 43, Title 28, Appendix, Judiciary and Judicial Procedure.
Cross References
Internal Revenue Code definitions, see section 7701 of Title 26, Internal Revenue Code.
Person as including associations, see section 1401 of Title 19, Customs Duties; section 801 of Title 46, Appendix, Shipping; section 30 of Title 47, Telegraphs, Telephones, and Radiotelegraphs.
Section Referred to in Other Sections
This section is referred to in title 10 section 101; title 16 section 2402; title 20 section 5607b; title 28 section 3701; title 30 sections 1511, 1531; title 31 section 5312; title 32 section 101; title 37 section 101; title 39 section 5215; title 49 sections 5102, 10102, 13102, 40102, 60101.