[Code of Federal Regulations] [Title 40, Volume 24] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR307.12] [Page 383] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 307--COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY ACT (CERCLA) CLAIMS PROCEDURES--Table of Contents Subpart A--General Sec. 307.12 Use of number and gender. As used in this part, words in the singular also include the plural and vice versa, and words in the masculine gender also include the feminine, as the case may require.