[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR101.3] [Page 359] TITLE 34--EDUCATION CHAPTER I--OFFICE FOR CIVIL RIGHTS, DEPARTMENT OF EDUCATION PART 101_PRACTICE AND PROCEDURE FOR HEARINGS UNDER PART 100 OF THIS TITLE --Table of Contents Subpart A_General Information Sec. 101.3 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. [[Page 360]]