38 CFR 20.306 - Rule 306. Legal holidays.
For the purpose of Rule 305 (§ 20.305 of this part), the legal holidays, in addition to any other day appointed as a holiday by the President or the Congress of the United States, are as follows: New Year's Day - January 1; Inauguration Day - January 20 of every fourth year or, if the 20th falls on a Sunday, the next succeeding day selected for public observance of the inauguration; Birthday of Martin Luther King, Jr. - Third Monday in January; Washington's Birthday - Third Monday in February; Memorial Day - Last Monday in May; Independence Day - July 4; Labor Day - First Monday in September; Columbus Day - Second Monday in October; Veterans Day - November 11; Thanksgiving Day - Fourth Thursday in November; and Christmas Day - December 25. When a holiday occurs on a Saturday, the Friday immediately before is the legal public holiday. When a holiday occurs on a Sunday, the Monday immediately after is the legal public holiday.