The 240s came with 2 different filtering designs. Both are shown in figure 261. The early style was just a strainer (item 25). Later ones used a tandem strainer and filter (items 1 through 5) in place of the older style strainer. The set of item 1 through 5 were available as a package to change from the earlier to the later. It is listed along with figure 261 at the bottom with no reference number. That is the number (374 983 R91) that IH Fan quoted. The filter element (item 4) is part number 375 078 R91.
The filter in your picture looks to me like the filter in the later system. Look very closely at the metal plates on each end of your filter. You will probably be able to find the part number stramped into one end or the other.
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Today's Featured Article - The Cletrac General GG and the BF Avery A - A Bit of History - by Mike Ballash. This article is a summary of what I have gathered up from various sources on the Gletrac General GG and the B. F. Avery model A tractors. I am quite sure that most of it is accurate. The General GG was made by the Cleveland Tractor Company (Cletrac) of Cleveland, Ohio. Originally the company was called the Cleveland Motor Plow Company which began in 1912, then the Cleveland Tractor Company (1917) and finally Cletrac.
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