This appears to have a replacement body, not an M-38 body.
https://hudsonvalley.craigslist.org/cto/d/hopewell-junction-1946-willys-jeep/7244616770.html
“1946 Willys Jeep for restoration. Jeep needs to be gone through, motor needs rebuild. Jeep is a good and straight canidate for restoration, has rust in front floors and side cowl panels.
I believe this jeep is a combination of a civilian CJ2a and a military M38. It looks like someone put an m38 tub on a civilian Cj2a frame. The previous owner told me he ran the numbers on the motor and it came back as a C2a.
There is no title on this vehicle as it predates when titles were issued, and I do not have a registration for it. Bill of sale only”