12 C.F.R. § 19.2 Rules of construction.
Title 12 - Banks and Banking
For purposes of this part: (a) Any term in the singular includes the plural, and the plural includes the singular, if such use would be appropriate; (b) Any use of a masculine, feminine, or neuter gender encompasses all three, if such use would be appropriate; (c) The term counsel includes a non-attorney representative; and (d) Unless the context requires otherwise, a party's counsel of record, if any, may, on behalf of that party, take any action required to be taken by the party.
Title 12: Banks and Banking
PART 19—RULES OF PRACTICE AND PROCEDURE
Subpart A—Uniform Rules of Practice and Procedure
§ 19.2 Rules of construction.