A Soviet style tank battalion can be comprized of 31, 40, 44, or 51 tanks.

 

The standard tank battalion, organic to tank or motorized rifle divisions, contains 31 tanks.

 

This is made up of three companies of ten tanks plus a BN HQ (1 command tank, 1 BTR command post, 1 BMP) and a supply company.

 

Each Company is made of three platoons of three tanks each, plus the company commander's tank.

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40-tank BNs are more common in intependent or manoeuvre brigades, or as part of motorized rifle brigades.

 

They are similar to 31-tank TBNs (common HQ element), but have 13 tanks per company. The company is either composed of three platoons (four tanks, more common) or four platoons (three tanks, less common), plus the company commander's tank.

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44-tank BNs are usually directly subordinate to a Motorized Rifle Brigade HQ (especially an independent manoeuver brigade) than to a Tank Brigade HQ

 

These are much more similar to Western Tank BNs, having a BN HQ (2 command tanks, 1 BTR Command Post, 1 BMP), three tank companies (of 14 tanks), and a supply/maintenance company.

 

Each company has four platoons (of three tanks, common) or three platoons (of four tanks, quite rare) plus the company commander's tank and the deputy commander's tank.

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51-tank BNs, usually directly subordinate to motorized rifle brigades, are basically "heavy" regular 31-tank BNs, having the standard BN HQ (1 command tank, 1 BTR Command Post, 1 BMP), five companies (10 tanks), and a supply/maintenance company.

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I'm sure DA will shed some light on American TBNs

Here's a great American link, h*tp://www.globalsecurity.org/military/library/policy/army/fm/100-60/fm100-60.pdf