[Code of Federal Regulations] [Title 40, Volume 27] [Revised as of July 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR307.12] [Page 362] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 307_COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY ACT 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.