I have received lately a beautiful 4/13,5cm Sonnar. LTM, wartime and with an "M" for meter. So, probably made by Zeiss (for the lens barrel and the glasses) and by KMZ for the mount.
But finally, I am not so sure...
This Sonnar has the s/n 2712580 and belongs to a batch made for Contaxes. Just after, there is a small series of 10 of these 4/13,5cm Sonnars which are made for "Fed fûr Russen" by the Thiele. And in the 270xxxx/271xxxx series, which includes batches of Sonnars and Biogons, we often find nowadays LTM lenses "M" marked whereas they should be with baïonnet.
So, these lenses could have been leftovers at the end of WW2, and changed into LTM "M" by Zeiss at the demand of the Russian Army, like the other series officially made for Fed.
http://www.ussrphoto.com/UserContent/622015_DSCF1787.JPG