Interior contents need to be recorded. Known to be from Detective Comics (DC, 1937 series) #37.
Gaines and Mayer were the Managing Editor and Assistant Editor, respectively, of the All-American titles at this time. All-Star #1 was eventually published by All-American. Vincent Sullivan was the credited Editor on Detective Comics #37, his last credit on the title before leaving for Columbia.
The trademark request for the title was published in the Official Gazette of the United States Patent Office, Volume 513, April 2, 1940, page 21. Trademark serial number 427,610, All American Comics, Inc., New York, New York. Trademark filed January 19, 1940. The title logo included the 10 cent symbol which was not part of the trademark request. All American claimed the title was in use since January 15, 1940, which probably reflects the day of its production.
Detective Comics (DC, 1937 series) #37 was on sale on February 2, 1940 per U.S. Copyright Office. This means the artwork for this issue would have been available to use in January 1940 as the ashcan was being put together, so that date generally fits.