Please don't rely on the old parallel guide, it's only valid for versions like 12.x or maybe 13.x. We're working on new guidelines for running ATK 2015 in parallel, since there have been a huge amount of improvements and modifications.
Specifically, in ATK 2015 (and 2014 too) you can easily use more than one MPI process per socket/node/CPU, however it's extremely important that you set
MKL_NUM_THREADS=1 if you do that.
So, you don't have 24 nodes, you have 1 node (machine) with 24 cores. That can run up to 24 MPI processes, which perhaps is a bit much on a single node due to memory duplication in MPI, but in principle you could run 24 if you have enough RAM. Then again, since you only have 3 slave licenses, you can at most run 4 MPI processes, so there is nothing to think about: you should definitely use 4 MPIs, i.e. mpiexec -n 4.
Note that "nodes" and "slaves" have nothing to do with each other. "slaves" = how many MPI processes you can parallelize one job over. "nodes" = how many machines you have to distribute those processes across.