---
kind: "section"
citation: "40 C.F.R. § 260.3"
title: "40"
number: "260.3"
heading: "Use of number and gender."
url: "https://uscodex.org/cfr/40/260.3"
---

# §260.3. Use of number and gender.


As used in parts [260](/cfr/40/part260.md) through [273](/cfr/40/part273.md) of this chapter:

- (a) Words in the masculine gender also include the feminine and neuter genders; and
- (b) Words in the singular include the plural; and
- (c) **Words in the plural include the singular.**

## Notes

### Amendments

[45 FR 33073, May 19, 1980, as amended at 51 FR 40636, Nov. 7, 1986; 81 FR 85805, Nov. 28, 2016]

### Authority

Authority: 42 U.S.C. 6905, 6912(a), 6921-6927, 6930, 6934, 6935, 6937, 6938, 6939, 6939g, and 6974.

### Source

Source: 45 FR 33073, May 19, 1980, unless otherwise noted.

### Amendments

[45 FR 33073, May 19, 1980, as amended at 51 FR 40636, Nov. 7, 1986; 81 FR 85805, Nov. 28, 2016]
