§ 4325. “Unallocated interest fund” defined

• (1) the earnings and profits accumulated prior to March 4, 1923 , and attributable to investments and reinvestments under section 4312 of this title by the Secretary of the Treasury, plus
• (2) the earnings and profits accumulated on or after March 4, 1923 , in respect of the earnings and profits referred to in clause
• (1) of this section.