17 C.F.R. § 201.103 – Construction of rules.

(a) The Rules of Practice shall be construed and administered to secure the just, speedy, and inexpensive determination of every proceeding.
(b) In any particular proceeding, to the extent that there is a conflict between these rules and a procedural requirement contained in any statute, or any rule or form adopted thereunder, the latter shall control.
(c) For purposes of these rules:
1. (1) Any term in the singular includes the plural, and any term in the plural includes the singular, if such use would be appropriate;
2. (2) Any use of a masculine, feminine, or neuter gender encompasses such other genders as would be appropriate; and
3. (3) Unless the context requires otherwise, counsel for a party may take any action required or permitted to be taken by such party.