1940 Allis-Chalmers B 2WD Tractor W/Belly Mower, 4-Cylinder Gas Engine, 3-Speed Manual Transmission, 540 PTO, Sum Master Model B-360E Belly Mower, 4.00-15" Front Tires, 9-24" Rear Tires, NOT OPERATIONAL DAY OF LISTING, SN: B41994