The is listed as a 1947, but looks to be an M-38.

https://grandrapids.craigslist.org/cto/d/1947-willys-jeep/6535891648.html

“I’m selling my 47 Willys original military 4 cylinder engine changed over to 12 volt system which will provide power for
extra lites and power winch and spot lite . Runs great – starts all the time even in cold weather . There is removable rack
for the rear to hall wood or hunted game . top and doors included 35×15 Mud tires on aluminum rims
Clear title and roadable cheaper than a side by side and can be plated for the road”