Agree if you just want to make a user tractor or a nice one to suit yourself why worry about correct.
From what I can remember at the moment, other that some wire, control rods and hood longer. Grill, steering post, clutch pedal and shifting forks are the only SMTA gas parts not found on another tractor. Wasn't very many of some on other tractors but I said not found. Maybe the center steering bearing was a different number but some others work. Also casting numbers and date codes will be off for some parts. Also some argue whether a SMTA grill with holes punched came on late SM also. IH sold the MTA type as a replacement so it ended up on M and SM tractors also.
If you just want a user with M type sheet metal. Use a gas M front bolster, radiator shroud, lower coolant cast pipe, worm shaft and hood. Or shorten the frame rails 1.5 inches and re drill for bolster holes and use the SMTA-450 type bolster with the M parts. Put a 3/4 inch block under the steering post and use a 400 steering shaft if using the key type steering wheel.
Anyway you go a die hard IH person will know its not a genuine SMTA.
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