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Check the timing while the engine is turning over. It will work, trust me. I set the timing on brand new motors this way (before I hook up the fuel) so that they will start right away, and its one less thing I have to worry about.
You did not mention whether or not you tried any of the suggestions mentioned in this thread. How are we supposed to help you if you wont try anything we mention, or report any of the result, especially whether or not you are getting gas to the carb, and if the carb is giving the engine any fuel. Shoot a blast of carb cleaner, or an ounce of gas down the throat. If it fires, add more gas to your tank till it picks up and runs. I knew a guy who picked up a car dirt cheap because the owner parked it in his driveway, did a bunch of work to it, and could not get it to run again. He replaced everything except the motor to make it run. He sold the car for $100. My friend took the car home, it fired right up without anything being touched. It was low on gas, when the guy had it in his driveway( a steep one too) the fuel was not getting picked up by the pump.