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Some of the later 40's COE's (my 47) put the VIN on the horizontal area of the sheet metal "chin" under the grille panel. It was visible if you took off the grille and, while standing there, looked straight down. They were also on the center crossmember under the radiator (41) if you had the radiator mounted up on stands instead of a full lenght core support that bolted down to the crossmember.
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