Allis u

No. Or not without a lot of work. The rear end is just so different between the two models. The U is attached via a Splined center, and the WC has a bolt on hub. For an early U, they used a round spoke wheel for rubber tired tractors, or a flat spoke setup for the steel wheel tractors.... that being said,  It would take quite an adapter to accomplish it, and to have them made you would have well more in it than finding a set of U cut offs or original steel wheels and having a set of cutoffs made from those.   The later U setup used a cast center hub, with 28" deep drop rims. Those rims are still available. I see U cut offs for sale from time to time, so if I were in your shoes, I would put an ad over on the classifieds and try to find a good set of U rear cut offs. Or find a U parts tractor, which is not too hard to do, although finding one with good rear rims/wheels is a little tougher, but not impossible by any means.  Good Luck!