Some sources (Golden Age Comics at http://goldenagecomics.co.uk/index.php?cid=3|) list the publication date as March 1941. Roy Thomas reports Fall 1941, in Error Report #2568. Overstreet Comic Book Price Guide (35th Ed) lists May? 1941. Gerber lists the publication date as 10-15-41. Copyright Registration publication date is Oct 15, 1941.
This is not America Smasher's first appearance, as Spy Smasher is surprised to see him alive.