In these rules, unless the context otherwise requires:

1. (a) Application includes complaint;
2. (b) Affidavit includes a written affirmation;
3. (c) Board means the Joint Tolls Review Board;
4. (d) Words in the singular include the plural and words in the plural include the singular [Rule 3].

[24 FR 9307, Nov. 18, 1959; 24 FR 10445, Dec. 23, 1959, as amended at 43 FR 30539, July 17, 1978. Redesignated at 47 FR 13805, Apr. 1, 1982]