Tail numbers and serial numbers are really the same thing with one minor modification. The first two digits of the serial number indicate the year the aircraft was funded for construction, followed by the production number of the aircraft. Thus, a serial number of "42-97214" tells us the aircraft was funded for construction in the year 1942. To arrive at the tail number, you simply drop the first digit. The tail number for "42-97214" would simply be "297214".