I think they removed fuel cells from the wings and supplied them as kits. Quote "500 of P-39Ns were built, with all but the first 160 featuring elimination of three internal fuel cells to reduce weight. The P-39N could of course carry an external tank to compensate for the smaller internal fuel load, and service units that wanted the full internal fuel load back could install a field upgrade kit to restore the deleted fuel cells. "I also think he is mixing and confusing information from the P-39N manual and the P-39Q manual. Both manuals show internal fuel capacity of 87 gallons in the weight and balance charts. I see no reference of 120 gallons.
He is correct about the IAS/ TAS conversion table only found in the P-39Q manual. With no instruction to convert in the earlier manuals, I think there was the source of some confusion (as you pointed out earlier).
Bottom line, I think with some of the numbers shown, the P-39 had a dismal high altitude intercept radius.
From The Bell P-39 Airacobra & P-63 Kingcobra.