Except where the context of the regulation or of the Act of the Congress on which it is based, indicates otherwise, when used in the regulations of this chapter:

1. (a) Words importing the singular include and apply to the plural also;
2. (b) Words importing the plural include the singular;
3. (c) Words importing the masculine gender include the feminine as well;
4. (d) Words used in the present tense include the future as well as the present;
5. (e) The words person and whoever include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals;
6. (f) Officer and authorized officer include any person authorized by law or by lawful delegation of authority to perform the duties described;
7. (g) Signature or subscription includes a mark when the person making the same intended it as such;
8. (h) Oath includes affirmation, and sworn includes affirmed;
9. (i) Writing includes printing and typewriting as well as holographs, and copies include all types of reproductions on paper, including photographs, multigraphs, mimeographs and manifolds;
10. (j) The word company or association, when used in reference to a corporation, shall be deemed to embrace the words successors and assigns of such company or association, in like manner as if these last-named words, or words of similar import, were expressed.