This issue is a variant of Captain America (Marvel, 1968 series) #314 [Direct Edition]. There exist further variants.
The cover is a tribute to the 1950s "giant props" Batman stories. Marvel Comics Database list Paul Neary as cover artist.
Story continues in part from Squadron Supreme (Marvel, 1985 series) #6 and continues in part in Squadron Supreme (Marvel, 1985 series) #7.