Cornell University Law School-
U. S. Code collection

Section 1. Words denoting number, gender and so forth-
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;
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the words "person" and "whoever" include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals;
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Based on numerous lower court decisions and thus taught as covered by the Fourteenth Amendment.