I believe the factory options for a 40 was the factory rubber 38 inch rims. Or the 51 inch by 6 inch rear steel, or the 51 inch skeleton steel. I've heard talk about 36 inch rubber. Not sure where those came into play. Perhaps cut off steel converted to 36 inch instead of the 38. The steel for the 40 I believe was the lighter duty waffle center with 14 flat spokes. IH made heavier centers for the steel later on with a poured center with half moon clamp like the rubber tired center. Still had the riveted on flat spokes, and 14 of them. Was told once this began in 41. I'm personally not sure to this. I don't think IH farmed out some of thier wheel making to F & H for the letter series like they did some for the F series. But, F & H most likely had rims available for cut off rubber conversion.
There was a early light and later heavier version to the front steel, like thier was for the rear. The heavier steel fronts had a raised shoulder towards the outside of the spokes (wheels were one poured casting plus a skid ring). Not sure if this happened at same time as beefing up the rears.
This is only what I know. I maybe missing some info to enlighten ya. If so, maybe others can add to this.
 
My 40 has the skeleton center spokes with that were originally steel that had 36 rims welded on.
Never realized that they were 36 until after I bought it.
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The early Farmalls H and M (certainly 1939) had either the 51 inch steel spoked wheels or the pneumatic wheels with 36 inch 2 or 3 piece rims (Firestone or Goodyear). These rims were NOT galvanized but painted red. The later tractors on pneumatic tyres had the same cast wheel centres but had galvanized 38 inch drop-centre rims
 
Only steel wheel I see listed in a 1940 H parts book was a 51 X 6 flat spoke. For cast wheel 6x36 one piece rim, 8x36 two piece, 8x38, 9x38, 10x38 one piece, 8x40 two piece, 8x40 three piece, 8x36 three piece.
 
In Australia Farmall H could be purchased with 51 inch steel wheels, 38 inch rubber or 28 inch rubber, with cast iron centres, made by IH in Geelong. I have set of 28 inch rims, which were on the tractor when I bought it. They are similar to the 32 inch rims for Farmall M, also made in Geelong. The centres are a two-piece set up, all cast iron and bolted together. Very heavy wheels.
SadFarmall
 

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