If a Resident acquires assets that generate interest income, dividend income, occasional income, or miscellaneous income due to a circumstance set forth in any of the items of Article 60, paragraph (1) (Acquisition Costs of Assets Acquired as Gifts), for the calculation of the interest income, dividend income, occasional income, or miscellaneous income from those assets, unless otherwise provided, the provisions of this Act apply on the assumption that the Resident has continued to own the assets.