Try these links:

http://www.animatronics.org/SMPTE.htm

http://www.philrees.co.uk/articles/timecode.htm#mod

http://www.alesis.com/support/cc/sync.html

http://www.recordingeq.com/EQ/req0900/smpte.htm
http://www.recordingeq.com/EQ/req1000/sync2.htm