The front frame rails appear highly modified, as does the body.
“’46 Willys CJ2A jeep, 4wd, lockouts, 4 cyl flat head, 3 spd. trans.,12 volt, new tires, brakes, and shocks, VIN 38398”
http://www.auctionzip.com/cgi-bin/auctionview.cgi?lid=2814852&kwd=willys&zip=&category=0