[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR81.3] [Page 313] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 81--PRACTICE AND PROCEDURE FOR HEARINGS UNDER PART 80 OF THIS TITLE --Table of Contents Subpart A--General Information Sec. 81.3 Use of gender and number. As used in this part, words importing the singular number may extend and be applied to several persons or things, and vice versa. Words importing the masculine gender may be applied to females or organizations.