yes your date calculations are right (T and U were both used in 1950 S would be 1949) acording to guy fays data book there are two sets of serial numbers for years 1945-1952. the first set for 1949 is 180514-213578. the second set for 1949 is 177220-212736. for 1950 the first set is 213579-247517, the second set for 1950 is 212737-247517. so it is a 1950 .
if the motor is stuck from water in the cylinders than clean them out and dump in mixture of light wight motor oil and karosene(5w 20 or lighter) let it soak for a while and will make it easier to remove the pistons.
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Today's Featured Article - Timing Your Magneto Ignition Tractor - by Chris Pratt. If you have done major engine work or restored your tractor, chances are you removed the magneto and spark plug wires and eventually reached the point where you had to put it all back together and make it run. On our first cosmetic restoration, not having a manual, we carefully marked the wires, taped the magneto in the position it came off, and were careful not to turn the engine over while we had these components off. We thought we could get by with this since the engine ran perfectly and would not need any internal work. After the cleanup and painting was done, we began reassembly and finally came to t
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