31 C.F.R. § 850.103 – Rules of construction and interpretation.

(a) As used in this part, the term “including” (or variations such as “include”) means “including but not limited to.”
(b) Any term in the singular includes the plural, and the plural includes the singular, if such use would be appropriate.
(c) Section headings are included for convenience of reference only and shall not affect the interpretation of this part.