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.section 4312 of this titleMarch 4, 19231923-03-04March 4, 19231923-03-04