So, what is your planned use for the tractor?
Good chance there will be numerous problems unless it was previously gone through.
Restoration is a serious undertaking. True restoration means complete disassembly down to the last bolt, cleaning, painting, correcting every problem, and going back with all factory parts when possible. The goal is a museum quality work of art. Obviously a very time consuming and expensive task. Something best left to the more seasoned enthusiasts.
What most new owners do is more along the lines of making it practical for their needs.
If it's working days are done, and you're looking to make it presentable for parades, or just something to do light occasional work, then concentrate on cleaning off the grease, painting if desired, stopping leaks, mostly cosmetics, but if the engine needs attention, do the minimal to make it run and start reliably.
If it's going to be worked, concentrate on the mechanical end more than cosmetics. If you go into the engine, be thorough, no short cuts.
But for now, if undecided what the end plan is, try to get it running. If it's been stored, before cranking on the engine, crack the engine and transmission drain plugs loose, check for water. If there is water, let it drip until oil comes down, close the plugs.
Pull the spark plugs, put a few squirts of oil in each cylinder, let it stand for a few days if possible, especially if it's stuck.
The gas tank will probably need attention, as in removing and dumping old gas, rinsing it out with E85. The carb may also be fouled with old gas or water.
Check all the fluid levels, top up but don't change yet.
Once running, and making oil pressure, and operating at an acceptable temperature, drive it around, put it through the paces, check every component. If you have any implements, especially PTO driven, put them on, try out the lift, make some practice runs.
This is a "trouble finding exercise", trying to find out what you have, what you are up against. Are there any deal killer problems, like freeze cracked block or cases, broken castings, missing major components? And little things, like the front end and steering (especially if it's getting a loader), brakes, clutch, oil leaks, coolant leaks, strange noises, etc.
The goal is to get a game plan. Figure out what it needs, what's in the budget, the priorities. The last thing you want to do is fix one component, only to find there is another serious problem, then another, then run out of money, or loose interest, get overwhelmed, it goes to the back burner and...
But thinking ahead with a plan will make everything come together. Chances are, for example it has to be split. While in there, do everything that needs to be done. No advantage in doing it again, especially after everything is painted and pretty.
One of the best investments will be a shop manual. Get into it, read it cover to cover.
Getting advise on here or anywhere is a start, but having it in print, in front of you while getting your hands dirty is priceless. You'll be amazed at what's in there! It will more than pay for itself in mistakes not made!