Early A's & B's could have been bought with or without provisions for a starter. I've seen them have the starter hole in the torque tube with a plate over the mounting hole, and I've seen them with a torque tube that had no provisions to install a starter at all.
I don't think the year is the determining factor for electric start, it is how it was ordered from the factory. At some point (and I'm not sure when, but probably in '39 or '40), if you ordered one without a starter, you got the torque tube that had the hole, but with the plate over it because IH stopped making the plain torque tube.
Gene Bender or Jim Becker can probably tell you when that change was made.
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