It's an Ingersoll branded Lawn Tractor that was made by another company for Ingersoll in 1992 ONLY. They made a 2014 model for the same year, as well.
Here's the irony.
By rights, your tractor should be quite "collectable" on the basis of it having been made for just one year and.....likely in low numbers. However, at the moment I don't know of any collectors who give any thought to adding the Ingersoll badged LT's to their shed.
Currently, the Ingersoll name has no real prominence in the collecting world and that will likely remain that way for at least another decade or two.
As for parts, any Ingersoll dealer should be able to assist you with whatever you need.
Here is one such dealer that can be trusted in all respects.
Brian Hildreth
Salem Power Equipment LLC
6430 Napier Road
Plymouth,MI
48170