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3314 V

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The 32 means a 32 cubic inch, 16 HP Briggs. The digits 860724 mean the engine was built on July 24, 1986. This engine is post 1982 so should have Magnetron ignition which means it should not have points or even a points box. Your tractor was simply repowered with a later model 16 HP Briggs at some point.

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