The provisions of Article 70, paragraphs (1), (2), and (4) (Deduction for Carryover of Net Loss), Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss), and Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) apply to a Net Loss incurred in each year from 1968 onward, and the provisions then in force continue to govern a Net Loss incurred in each year up to and including 1967.