Code of Federal Regulations · Section
§ 18b.11 — b.11 Use Of Number
38 C.F.R. § 18b.11
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As used in this part, words importing the singular number may extend and be applied to several persons or things, and vice versa.
Authorizing Statute
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Rules and regulations38 U.S.C. § 501
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Departmental regulations5 U.S.C. § 301