1973 140 would have been a push rod OHV B18 or B20, so no timing belt. Complete no-starts without prior running issues were often fuel delivery problems. I'd start by checking fuses and the fuel pump relay then working out from there. Could be all kinds of fuel issues with a barn find that's been sitting. If it's a B20E, could also be the control module. The trouble prone B20E was the main reason I held back on buying a new Volvo to replace my 122S until the B20F with CIS K-Jet came out in the '74 140 GL (CIS constant injection system, not the later CIS constant idle system). The B20F was still OHV and I was fine tuning my valve clearances at every oil change all the way to receiving my Volvo 100K Mile Badge (still got that badge, never put it on the grill as it would likely get stolen).
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Dave -still with 940's, prev 740/240/140/120 You'd think I'd have learned by now