P was 46, Q was 47, W was 51. Guy Fay's Data Book has the whole table that also explains why some letter wre skipped bu not always???
Look over the casting codes (not part #s) on your tractor. Most will be the same or consecutive letters. The higher letter would be a pretty good indication of the year it was all assembled. (i.e., my '47 BN has Ps and Qs, indicating that it would have been put together in '47 from parts cast in both years, which jibes with its serial number.)
The Bs and the As made in Chicago, the chassis number matched the engine number, but Guy's book doesn't say one way or the other whether that was the case with the Ms.
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Today's Featured Article - Oil Bath Air Filters - by Chris Pratt. Some of us grew up thinking that an air filter was a paper thing that allowed air to pass while trapping dirt particles of a particles of a certain size. What a surprise to open up your first old tractor's air filter case and find a can that appears to be filled with the scrap metal swept from around a machine shop metal lathe. To top that off, you have a cup with oil in it ("why would you want to lubricate your carburetor?"). On closer examination (and some reading in a AC D-14 service manual), I found out that this is a pretty ingenious method of cleaning the air in the tractor's intake tract.
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