In determining the meaning of any Act of Congress, unless the context indicates otherwise— words importing the singular include and apply to several persons, parties, or things; words importing the plural include the singular; words importing the masculine gender include the feminine as well; words used in the present tense include the future as well as the present; the words “insane” and “insane person” shall include every idiot, insane person, and person non compos mentis; the words “person” and “whoever” include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals; “officer” includes any person authorized by law to perform the duties of the office; “signature” or “subscription” includes a mark when the person making the same intended it as such; “oath” includes affirmation, and “sworn” includes affirmed; “writing” includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise.
(July 30, 1947, ch. 388, 61 Stat. 633; June 25, 1948, ch. 645, § 6, 62 Stat. 859; Oct. 31, 1951, ch. 655, § 1, 65 Stat. 710; Pub. L. 112–231, § 2(a), Dec. 28, 2012, 126 Stat. 1619.)