{"identifier":"/us/usc/t50/s4325","title":50,"num":"\u00a7\u202f4325.","heading":"\u201cUnallocated interest fund\u201d defined","text":"\u00a7\u202f4325.\n\u201cUnallocated interest fund\u201d defined\nAs used in this chapter, the term \u201cunallocated interest fund\u201d means the sum of (1) the earnings and profits accumulated prior to\nMarch 4, 1923\nsection 4312 of this title\nMarch 4, 1923","url":"https://projectusc.org/usc/t50/s4325.html","content":[{"t":"sec","id":"/us/usc/t50/s4325","children":[{"t":"num","text":"\u00a7\u202f4325."},{"t":"heading","text":"\u201cUnallocated interest fund\u201d defined"},{"t":"content","text":"\n","children":[{"t":"p","text":"As used in this chapter, the term \u201cunallocated interest fund\u201d means the sum of (1) the earnings and profits accumulated prior to ","children":[{"t":"text","text":"March 4, 1923","tail":", and attributable to investments and reinvestments under "},{"t":"ref","text":"section 4312 of this title","href":"/us/usc/t50/s4312","tail":" by the Secretary of the Treasury, plus (2) the earnings and profits accumulated on or after "},{"t":"text","text":"March 4, 1923","tail":", in respect of the earnings and profits referred to in clause (1) of this section."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}