IC 6-4.1-1-15: Gender; singular as plural
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 4.1. DEATH TAXES
- Chapter 1. Definitions and Rules of Construction
Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.
(b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropriate.
Collected 2026-09-09T01:51:39Z. Source file · JSON