38 C.F.R. § 20.111
For the purpose of Rule 110 (§ 20.110 ), 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.
38 C.F.R. §20.111
Authority: 5 U.S.C. 6103