Interior is believed to contain the partial contents of Action Comics #24 or 25 (DC, 1938 series) and Batman #1 (DC, 1940 series).
Date and On Sale Date information was obtained from the annual lists of copyright records, some of which have been scanned into Google Books. The submitted "publication" date was Nov 22, 1940. The information for this book AND for the "real" World's Best Comics #1 (Spring 1941, published February 7) appears together on one page as follows:
10585 and 10586 are the entry numbers, on page 132, within book, "The Library of Congress Copyright Office Catalog of Copyright Entries, Part 2 Periodicals, 1941. New series, Volume 36 No. 1"" (per Pat Conolly, 6 January 2011).