(a) for any taxation year ending after that time, no amount shall be deductedi. in computing the taxpayer’s income under section 336.6 in respect of an unused portion of the total investment expense of the taxpayer, within the meaning of section 336.5, for a taxation year that ended before that time, or
ii. in computing the taxpayer’s taxable income under sections 727 to 737 in respect of a loss sustained for a taxation year that ended before that time; and
(b) in computing the taxpayer’s tax otherwise payable for any taxation year that ends after that time, no amount shall be deducted underi. Chapter I.0.2.1 of Title I of Book V in respect of a gift made before the day on which the taxpayer became bankrupt,
ii. section 752.0.18.10 for tuition fees and examination fees paid in respect of a taxation year that ended before that time,
iii. section 752.0.18.15 in respect of interest paid before the day on which the taxpayer became bankrupt, or
iv. section 752.12 in respect of a taxation year that ended before that time.