Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies to a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died on or after January 1, 1965, and the provisions then in force continue to govern a Net Loss incurred, in the year that includes the date of death, with respect to the income tax of a person who died before that date.