You need four things to run: Air, Spark, Timing, and Fuel. If your air cleaner is off, and you're not in outer space, you've got air.
Next, go to an auto parts store and get a spark checker. They're just a few bucks. Get an old spark plug and clip it on, follow the directions, and see if there's any spark. If there isn't, you need to start working your way back through the ignition system. One tip here is never, ever, trust a used battery to be good. Even a great battery that's been sitting around can go bad. My suggestion for guys is save yourself a lot of time and tail chasing and just buy a new battery before you start resurrecting a dead car.
As for the 180 out, the cheap and easy way to test that is get the firing order for your engine off the internet, then pull your spark plug wires and plug them in the opposite from what they are now. Your cap should have a "1" embossed where the #1 spark plug wire should go, so put the #1 wire on the other side and reinstall the rest of the wires as per the firing order and see if the engine starts. If it still won't fire, return the wires to their original positions since you likely aren't 180 out. Another problem could be the timing is way out of whack. Loosen the distributor hold down bolt and turn the distributor left and right while cranking and see what happens. If the engine tries to start, then you're probably looking at your wires being off by one so recheck your order. If there's no difference, then the problem is likely fuel.
Pull the fuel line off the carb, put the end in an empty soda bottle, and crank the engine. If the bottle starts filling up, you know you got gas to the carb, but that doesn't mean the carb isn't bad. As anyone who's bought a used carb knows, when you get one that's been sitting on someone's shelf for years, you better plan on getting it rebuilt. If there's little or no gas, then the problem is either a bad filter, bad pump, clogged fuel lines, or clogged pick up in the tank.
What did you do to the gas tank before you tried to start it? Did you get all the 20 year old gas, which is likely useless, out? Did you clean the tank out? If you just poured in new gas, you're still dealing with old gas AND you stirred up 20+ years of sentiment and goop that you pulled into your pickup, lines, pump, and filter as soon as you turned the engine the first time.