Wits End With A 318

you mention your getting fuel to the carb ....but have you tried to put a little dribble of gas directly down the carb? if you have spark and you do this ...there should be no reson that it would not fire unless you have severely weak spark or something silly like a rag stuck down in the intake that maybe you forgot about? ( I have seen stranger things HAHA )

also ,what does the spark look like? faint blue spark? strong spark? yellow spark?

even if you are 180 out of time you should get it to backfire through the exhaust so I doubt its a timing issue.

if your not getting fuel I would think you are either getting know spark or weak spark.