264. The loss to a corporation from the disposition of a bond or debenture shall be decreased by the aggregate of the amounts it has received as interest on such bond or debenture, as the case may be, that have not been included in computing its income under paragraph d of section 489.
1972, c. 23, s. 244; 1996, c. 39, s. 80; 1997, c. 3, s. 71.