(All-Union league teams) started from the final stage. The competition rounds were in-mixed within the league's playing calendar for the first time. The final stage contained 6 rounds.

In 1939 the competition was expanded as number of participants grew over 6 times. Starting from 1939 the preliminary stage was expanded and included republican football cup for each union republic, winners of which would qualify for the Soviet Cup finals.

In 1940 the competition was split. The league teams (Groups A and B) were scheduled to play

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