I often hear it argued (usually by tax cranks) that where the law says something like
As used herein, the term “United States” includes the District of Columbia, Puerto Rico and other territories and possessions
it means that the law does not apply to Illinois. I wonder whether any of the twenty people who read these humble rantings can point me to any ruling in which the word include was held to be exclusive.
I’ve occasionally seen this language in contracts and/or regulations:
The masculine includes the feminine, and the singular includes the plural.
Am I to understand that such a clause redefines he to mean only the feminine they?
Twenty?!