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50 USC § 4325 - “Unallocated interest fund” defined

---
identifier: "/us/usc/t50/s4325"
source: "usc"
legal_status: "official_prima_facie"
title: "50 USC § 4325 - “Unallocated interest fund” defined"
title_number: 50
title_name: "WAR AND NATIONAL DEFENSE"
section_number: "4325"
section_name: "“Unallocated interest fund” defined"
chapter_number: 53
chapter_name: "TRADING WITH THE ENEMY"
positive_law: false
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Oct. 6, 1917, ch. 106, § 28, as added Mar. 10, 1928, ch. 167, § 15, 45 Stat. 274.)"
---

# § 4325. “Unallocated interest fund” defined

March 4, 1923section 4312 of this titleMarch 4, 1923

As 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.

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**Source Credit**: (Oct. 6, 1917, ch. 106, § 28, as added Mar. 10, 1928, ch. 167, § 15, 45 Stat. 274.)

## Editorial Notes

### References in Text

This 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.