### Question
What does unallocated interest fund mean?


### Answer
**Unallocated interest fund** has the following meaning in *APPENDIX U.S.C. § 28*:

> the sum of (1) the earnings and profits accumulated prior to March 4, 1923, and attributable to investments and reinvestments under section 12 [section 12 of this Appendix] 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

#### Citation:
  - *APPENDIX U.S.C. § 28*
  - Heading: **TRADING WITH THE ENEMY ACT OF 1917 > ACT OCT. 6, 1917, CH. 106, 40 STAT. 411**

