Iam not saying Iknow hondas better ,BUT

some one said b18C b18c5= itr
there were actually JDM gsrs that had a B18C from 93 up so It could be a 93 JDM SIR-Vtec motor but not a 93 Usdm B18c1 (didnt exist)
the ITR, CTR, and GSR from 94 up were all stamped p-72 and all the heads and valve covers will interchange as said before

The engines in japan were build a year before they were put in the car.
Anyone with a stock 94 GSR too go look at the head stamp it will prolly say 93