Jay: You can't use the torque tube from an A, rather difficult to get that flat bottom touch control to sit on a round torque tube. I'm not sure if the A and SA transmission will bolt to the 140 torque tube.
There are a couple of reasons why I wouldn't do it, as you are not going to pay a whole lot more for a 100, 130 or 140 rear end. In late 1953, the brakes changed, big improvement, and that change will not allow you to bolt a the older final drive to the newer rear end. Also in late 1953, the case hardening changed, thus the older gears in transmission, rear end and final drives are not as hard in the early tractors.
A lot of folks wonder why IH did not go with C-123 engine in SA until 1954. Since 1951 SA and SC used the same block, yet SA was given thicker sleeves keeping it at C-113. They believed the tractor needed an upgrade from the clutch back before adding power. Short term I don't think anyone is going to bust up an A or early SA rear half with a C-123 engine. Long term I doubt if the rear half will last as long. I've seen this for myself, had a neighbor with an early SA, he opened up the gear boxes more than once. My 130 has seen 3 times the work and a lot harder work. I broke a final drive casting once with corked ice chains, but the gears, shafts and bearings are original.
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