In the US, recipients of gifts are not taxed.
Gift tax is assessed on the giver. Therefore your father, if a US citizen or resident, would be taxed and not you.
If your father is neither a citizen or resident, there is no gift tax due to the United States.
If your father is a citizen or resident, he can also use part of his lifetiime gift tax exemption and file a return and pay no tax.
so I can transfer the money and put in U.S. bank? he didn't gift me the money he gifted me the land and now i want to sell it that tax law still applies?
The value of the gift is the value of the land as HE PAID FOR IT. You likely have a CAPITAL GAIN if you sold it. The capital gain is taxable income to you as a long term capital gain (15% max tax rate for US tax. So if the property was worth $100K when he bought it, the gift was worth only $100K to you.