Starting a long sitting engine.

halifaxhops said
Start by changing all the fluids/filters gas included, inspecting all rubber, and of course shoot some oil in the cylenders and prime it for starters. flush the cooling system with the thermostat out. If you can pressure test the coolant system also, copper heater cores and freeze out plugs also seem to have a habit of crapping out after sitting a long time. Do it after flushing and before new coolant.
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Excellent advice. I would add one thing. Get the engine at TDC before pulling the distributor for the priming process. As one person is running the drill for the priming, have another person rotate the crankshaft two whole turns. That will not only get the engine back to TDC, but it will allow fresh oil to flow nicely between the moving crank and cam and their associated bearings.