 "SEC.2.The first section of this Act shall apply with respect to taxable year sending after July 2, 1948.If refund or credit of any over payment of Federal income tax resulting from the application of the first section of this Act (Including interest, additions to the tax, additional amounts, and penalties) is prevented on the date of the enactment of this Act, or within one year from such date, by the operation of any law or rule of law, the refund or credit of such over payment may nevertheless be made or allowed if claim there for is filed within one year after the date of the enactment of this Act.