section 4312 of this titleAs used in this chapter, the term “unallocated interest fund” means the sum of (1) the earnings and profits accumulated prior to , and attributable to investments and reinvestments under by the Secretary of the Treasury, plus (2) the earnings and profits accumulated on or after , in respect of the earnings and profits referred to in clause (1) of this section.
Oct. 6, 1917, ch. 106, § 28Mar. 10, 1928, ch. 167, § 1545 Stat. 274(, as added , .)
Editorial Notes
References in Text
act Oct. 6, 1917, ch. 10640 Stat. 411section 4301 of this titleThis chapter, referred to in text, was in the original “this Act”, meaning , , known as the Trading with the enemy Act, also known as the Trading with the Enemy Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see and Tables.
Codification
Section was formerly classified to section 28 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.