I have two steering boxes. The one on the left was on my Jeep (#1). The one on the right is an extra (#2).
#1 BODY CASTING TA122985
#1 COVER CASTING TA125999
#2 BODY CASTING TL122995 & 2-61
#2 COVER CASTING ROSS & TL125999
Which one of these if any is is correct for an M38? #1 has OD under yellow paint. #2 is OD. The story behind #2 is as follows: I traded two WO carbs for it. The person that I traded had a few NOS M38 parts that she claimed were from Fort Ord CA. The story is that the base commander ordered all of the M38 parts to be buried in a pit on base. Many of the parts were scavenged before burial. I cannot confirm the story. #2 is in good condition. If it is M38 than I will use it. If it is M38A1 than I will give it to my buddy who has an M38A1. Other than being dirty its in great shape. I don't think it's NOS. See picture.
I did some searching here and on G503. I believe that #1 is M38 and #2 is M38A1. I guess the date casting of 2-61 should have tipped me off.
Can you phost a photo of the top of the steering box looking down on the filler plug for #1. It would help to ID it as a early vs. late M38 steering box.
Either box will work on either jeep. In fact all the Willys Ross gearboxes can be made to work from 1941 thru 1971 from the 80 and 81 inch wheel base universal jeeps. They have many subtle differences like horn connections and steering wheel etc. The big differences are in steering rations. The A1 box has a much quicker steering ratio than the rest and in an earlier flat fender this can often make the jeep feel a little squirley at highway speeds.