This is a first generation M1917A1 helmet introduced in the 1930's and used through the first year the US was involved in WWII and later replaced by the well known M1'steel pot'.
It was the same helmet design as the WWI era M1917 with an improved leather liner and web chin straps with the same style quick release buckle as was used later with the M1 helmet introduced in late 1941.
An aluminum support frame was attached via a rivet at the top to support the new leather suspension system and chin straps. You can see the loops for the previous leather straps that used a belt style buckle used in the WWI version M1917 still in the helmet beneath the new loops attached to the aluminum frame.
Collectors sometimes call this type a 'Kelly' helmet and a 'Bataan' helmet by slang.
Others here may know more, but that's about all I know about them.Information
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