The U.S. flag code identifies the protocols for handling and displaying the American flag. These rules were established in 1923 and 1924 by the National Flag Conference, a meeting of patriotic groups in Washington, D.C. The flag code became federal law in 1942.  Excerpts from the United States Code - Patriotic Customs (Title 36, Chapter 10)  Flag Folding Tradition Although the Flag Code does not specify a folding method, a tradition has developed over time. This method produces a triangular form like that of a three-corner hat and shows only the blue union.  Back to top National Museum of American History, Smithsonian Institution