I have an old M47 that needs bearings (a little noisy, still works fine), 240 pedal box, clutch master, clutch hard line, 240 front tail shaft, an old shifter and a cross member that may be M47 and may be M46.
Above this you will need the clutch, shifter boot, flywheel (I may have one of them too), gearbox mount, centre console.
There was a 740 conversion kit on here a while ago, though depends on what it is going into.
The two main problems with the M47 were/are the first gear synchro often wears and is NLA and the 5th gear bearing gets noisy after a while which is what happened to mine.
Depending on where you are call your local Volvo workshop, they do come up, just not often. I bought one a year or so back. And recently sold a car with one in it.
M46 is generally a stronger box though not as refined to shift as the M47. M46 is easier to source too and many of the parts are the same. Others can describe what is interchangable and what is not, I do not know the specifics (tailshaft, cross member etc.).
Key question though, what is it going into?