The provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (i)) apply to money or other assets received through a merger of corporations prescribed in that item where that merger takes place on or after the effective date of the Trust Act, and the provisions then in force continue to govern money or other assets received through a merger of corporations prescribed in Article 25, paragraph (1), item (i) of the Former Income Tax Act where that merger took place before the effective date of the Trust Act.