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The 1975 240 series as sold in the USA had the B20F (OHV) motor. I think Euro and worldwide they already went to the B21 (OHC). The term 'tractor" motor really just refers to the basic OHV motor for their simplicity--not like that reference regarding the Triumph (TR2, TR3, TR4) models that actually had a motor sourced originally for trucks/tractors. I have read that the Volvo B18 was 1/2 of the Volvo big truck V8. For a "truck" engine they do pretty well -- SCCA ITB class racers run them into the 8 and 9 thousand rpm range.
The best example of a motor originally designed for "work" turned racer was a fire truck water pumper made into a successful Formula One engine in the 1960's. -- Dave
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