With the exception of being ported or non ported, the Hydros are the same between all Cub Cadets, ported means that it has fittings (or places to put fitings, for a hydraulic lift) normally found on the 149 & 169's.
The 147 you speak of is a match for many of the hydro parts on your 123 but the lever mechanisms on the dash are completely different and will not readily interchange with each other. The 147 should also have an electric lift as opposed to a hydraulic one.
The 122 that you mentioned is basically the same tractor as your 123 with the exception of the gear drive transaxle and related parts. The deck lift mechanism and mule drive from the 147 will be different, it is a quick attach, the 123 or 122 are bolt on... At any rate the 147 lift mechanism will not work on a 122 or 123.
Your best bet is to first decide what parts you will need to complete your 123 then choose the tractor that best matches the needed parts.
Good luck with your project, I hope you and your Son have many happy hours working and playing together.
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