http://missinglinks2.tripod.com/M1.pdf
This is an Abrams tweaks list. Going backwards from a more modern Abrams to the older Abrams will be difficult. The hull and turret have a variety of differences along with the main gun. The tracks are also different as is the sprocket.
Your best bet is to find the original Tamiya M1 Abrams, kit #35124. Although it represents a pre-production M1, it is the best starting point. They are relatively cheap (under $15) on eBay.
The next place to start would be to find the ancient Esci M1 and detail it with bits and pieces from another Abrams kit.
Another better kit to start from would be the old Academy M1A1. They never increased the size of the turret when they released their M1A1. At least you would be able to use that turret.