Welcome to JEEPZ.com . I commend you on being extra cautious before attempting to start the engine on your prized CJ . Totally wise move . I would evacuate all the stale has that can be gotten from the tank and if not too much a hassle , the fuel line(s) too. That being the line from the tank to the fuel pump and from the pump to the carburetor . Toss what filters are on it now and replace them. What lines are apart , flush them with fresh gas. You'll want to purge them of contaminants. After refilling tank with fresh gas and jeep is running , put in a good gas treatment to clean the lines , tank and carburetor . The tank has my most concern of sediment is caked to the inner walls . If you didn't mind , drop the tank and try washing it out with fresh fuel to see if contaminants are floating and can enter the fuel system . If to ouch a hassle , try splicing in an in-line transparent fuel filter so you can monitor fuel,flow and watch for contaminants as well.
This is a lot to do but I know you want to do it right. Now the engine. Pull,the spark plugs and squirt in a shot or two of fresh engine oil with one of those metal cans that has a trigger and nozzle you can aim into spark plug hole. Rightfully , you should pull off the valve cover and wet down the valve springs to lube the valve guide seals . Wet the rocker shafts as well . The best way to lube the oiling system is to either pull the distributor and spin the oil pump shaft which pumps oil through the oiling system or if you had a pressurized oiling tank for pre-priming but those are $$. As long as the cylinders are wet as previously mentioned , a popular short cut is to pull the coil wire off and crank the engine. That will distribute oil through the oiling system. First starts are always rough on an engine that has sat for long periods of time. If you take these precautions even to the minimum prescribed , you should be ok. Let us know how it goes . Best of luck . Greg