Read this: Goodman's business strategy involved having his various magazines and comic books published by a number of corporations all operating out of the same office and with the same staff. One of these shell companies through which Timely Comics was published was named Marvel Comics by at least Marvel Mystery Comics #55 (May 1944). As well, some comics' covers, such as All Surprise Comics #12 (Winter 1946–47), were labeled "A Marvel Magazine" many years before Goodman would formally adopt the name in 1961.
Now answer this question, if there is an answer (If it cannot be answered, return "unanswerable"): When did Goodman begin partnering with shell companies?
unanswerable