(quoted from post at 06:16:34 09/17/18)
Just to make sure--you haven't had the oil pump out of the tractor have you? If you don't put that back in correctly it's impossible to get the timing right.
While this is certainly true with the diesel version, in reality, ANY oil pump shaft orientation can be compensated for in the gas version by rearranging the location of the #1 wire in the distributor cap and/or the distributor can be rotated up to a full 360º to correct for the oil pump shaft installation and set the timing perfectly.
To the "O.P.", those timing instructions are needlessly complicated for a novice. I'm wondering if you have it time 180º "out".
With sparkplugs removed, carefully manually crank engine (ignition "OFF") with a finger OVER the #1 sparkplug hole until compression blows out past your finger. Continue to crank slowly, looking for the "TDC" mark on the flywheel.
As you pass TDC on the firing stroke, "blow" will turn to "suck".
TDC, (where you want to be) will be between the two.
Note the position of the rotor, it should be pointing towards the #1 position in the distributor cap, and the breaker points should have JUST opened.
NOTE that's when spark occurs, when the points JUST break open, ending electrical contact to ground through the points.
When you are satisfied, crank the engine 1-3/4 turns, then watch for the timing mark on the flywheel, and the opening of the points.
Once again, points should JUST begin to open at or just after TDC.
That will get timing close enough to start, then check with a timing light to get it exact.