Excerpt from the rules helps in figuring out, in general, what year parts are eligible:
4 Eligible Models
1983-1988 Porsche 944, Normally Aspirated, 2479 cc, eight valve engine 1987-1988 Porsche 924S, 2479 cc, eight valve engine
4.1 Chassis Swaps
A 944-SPEC may utilize any year chassis in the above eligible models as well as the 1987-1988 944S and 1989 944. No other 944 or 924 type chassis may be used to build up a 944-SPEC. In all cases body work, engine, transmission, engine electrical and suspension components must conform to the list of eligible models and to the modifications expressly listed in these rules.
The transmission section then clarifies gear ratios, etc. that can be used:
14.2 Differential
The stock 3.889 (9:35) final drive ratio must be used. Differentials are free.
14.3 Transmission
First through fourth gears must remain stock for the Porsche 1983-1988 944 naturally aspirated and 924S models. Updating to the stock shorter fifth gear from the 924S and the 1988 944 is allowed.
The allowed gear ratios (gear tooth count) are:
First 3.6000 (10:36)
Second 2.1250 (16:34)
Third 1.4583 (24:35)
Fourth 1.0714 (28:30)
Fifth 0.7297 (37:27) or 0.8286 (35:29)
Ensuring the gear ratios are all correct and match what is expressly legal is the important part. Sometimes gear stacks get swapped out so it is not 100% reliable to go on the stamping code on the bell housing, although usually the only gear that doesn't match is the 5th gear, since it is the easiest to swap and done regularly for fuel economy or performance.