I believe it varies, depending on which calibration speedo you have.I made a few on my lathe from delrin rod.If my memory is correct, they are 20 teeth.
There was also an early/late change point (when the tire size got larger) and of course kph vs mph. So something like 8 total different calibration numbers for TR2-3B, and 8 more for TR4-4A, and another 8 for TR5-6 (all according to an old chart I've got handy, originally posted to another forum by Chris K.)Randall-Agreed. I think the calibration changed with rear axle ratio and tire size (biased ply vs radials) on Tr3s.