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107mm gun for KV-2
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Description
The M1940 anti tank gun was used in the heavy KV-2 tank and could penetrate 121mm vertical RHA armor at 1,000m distance, enough to cut through Panthers and Tigers front armor.
Here you can see the penetration table against armor at angle of 60°:
Distance / penetration
100m - 111mm
300m - 108mm
500m - 106mm
1,000m - 99mm
1,500m - 92mm
2,000m - 86mm
3,000m - 75mm
The L/56 still had slightly better penetration though. However still an impressive gun considering it was designed early war. And just remember with a panther, it would have to be within 100-500 metres to achieve that, with a similar distance to the tiger.
It was very impressive indeed for the time it was developed but it could penetrate the Tiger from 1km distance already because the Tiger had 100mm vertical front armor on the hull. And the Panther had only 110mm effective armor thickness (horizontal distance through the front armor) so it could also kill the Panther from 1km distance already ;)