New York Uniform Commercial Code Code § 1-106

Use of Singular and Plural; Gender
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Section 1--106. Use of Singular and Plural; Gender.\n  In this act, unless the statutory context otherwise requires:\n  (1) words in the singular number include the plural, and those in the\nplural include the singular; and\n  (2) words of any gender also refer to any other gender.\n

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