CERTAIN TREATY CASES.

SEC. 309. CERTAIN TREATY CASES. (a) In General—The second sentence of section 7422(f) (1) (relating to limitation on right of action for refund) is amended by inserting before the period at the end thereof “and notwithstanding the provisions of section 1502 of such title 28 (relating to certain treaty cases)”. (b) Effective Date—The amendment made by subsection (a) shall apply to suits or proceedings which are instituted after January 30, 1967.