In all these sources it is spoken about that that in tank to a regiment was 21 tank - 1 tank for the commander of a regiment.
Guards heavy tank regiment of break.
http://ru.wikipedia.org/wiki / % D0%9E%D1%82%D0%B4%D0%B5%D0%BB%D1%8C%D0%BD%D1%8B%D0 %B9 _ % D0%B3%D0%B2%D0%B0%D1%80%D0%B4%D0%B5%D0%B9%D1%81%D0 %BA%D0%B8%D0%B9 _ % D1%82%D1%8F%D0%B6%D1%91%D0%BB%D1%8B%D0%B9 _ % D1%82%D0%B0%D0%BD%D0%BA%D0%BE%D0%B2%D1%8B%D0%B9 _ % D0%BF%D0%BE%D0%BB%D0%BA
http://mk-armour.narod.ru/1998/01/04.htm
http://mk-armour.narod.ru/1998/No3.htm
http://mk-armour.narod.ru/1998/03/03.htm
Here the small transfer describing structure and a principle of creation of such divisions:
Trial variant of creation of such divisions
"To the operation beginning« Uranium »it has been generated a little OGvTTP, armed with heavy tanks KV-1s. On staff of the end of 1942 the regiment had 4 company on 5 linear tanks and 1 car of the commander of the regiment, all tanks of a regiment were equipped with radio stations. Number of a regiment made 214 persons, from them 105 it was necessary on crews of heavy tanks. The others were in structure of a staff of a regiment, repair company, administrative, supplying and medical services. For supply, and communications the regiment could have investigations some not armour vehicles - lorries, jeeps and motorcycles. Fighting application has shown sharply increased abilities OGvTTP in comparison with tank cases of the beginning of 1942 on break of defence of the opponent."
And still:
"Besides, perfection of German anti-tank artillery has led to that the reservation of the Soviet tanks has already ceased to be sufficient. Arriving in 1942 in the increasing quantities regarding Wermakht 75-mm anti-tank gun Pak 40 had no problems in defeat T-60 and T-34 from any distance and represented more than essential threat for KV-1, whose booking could protect the car only on certain distances and course corners. Therefore the management of Red Army had been made very important two conclusions - for break well and beforehand become stronger opponent it is necessary to apply the divisions equipped same (in order to avoid problems with supply) and well armour heavy tanks. For successful overcoming of defence of the enemy the massed application of tanks, but with their as much as possible flexible management and their close interaction with infantry and artillery is necessary. The decision was accepted, that to most full answering these conditions base unit is the heavy tank regiment number in 21 car. As these divisions should crack originally defence of the enemy with all following consequences in the form of losses, etc. For increase of fighting spirit of staff have decided to appropriate at once to separate tank regiments at formation an honorary title Guards with all following from it privileges. "
Here it is not clear in what precisely to year these states in 1942 or 1944 have been created. Probably about 1944 it is spoken as about a year of creation of "Guards" tank regiments with tanks IS...
p.s. sorry for my Bad English and my bad machine translator.