For the purpose of Rule 305 (Sec. 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. (Authority: 5 U.S.C. 6103) Sec. Sec. 20.307-20.399 [Reserved]