Pictured below is a valve cover from a Russian GAZ Model B. These engines were made from the 1930's to 1950's. In the Roman alphabet GAZ stands for Gorkovsky Avtomobilny Zavod, Nizhny Novgorod, translated as Gorky Automobile Plant. In Russian Cyrillic "Го́рьковский Автомоби́льный Заво́д" is shortened to "ГАЗ" (GAZ).
The Soviet Union began producing Model A's in Russia under license from Ford in 1932. These were built in a new plant designed with Ford and operated with advisors from Ford USA. In later years the Russians began producing variants and 'knockoffs' of various Ford, Dodge, Packard, and Autocar products from the 1930's to 1950's.
In the 1960's, Joe McClelland of Ford Parts Obsolete in Long Beach, California imported some containers of new surplus Model A and Model B Russian GAZ parts, and sold these for several years. Undoubtedly that is the source of this valve cover.
The GAZ parts photos on this page come courtesy of Lee Thorsell, Bend, Oregon.
Pictured above for reference is a stock Model B cast iron valve cover.