Answer
False
Work Step by Step
$\cos$ 40$^{\circ}$ = 2 $cos$ 20$^{\circ}$
$\cos$ 40$^{\circ}$ $\approx$ 0.76604444
$\cos$ 20$^{\circ}$ $\approx$ 0.93969262
2 $\cos$ 20$^{\circ}$ $\approx$ 1.87938524
Therefore:
$\cos$ 40$^{\circ}$ $\ne$ 2 $cos$ 20$^{\circ}$