Edited 3/11/18
The sale of the land would generally be a gain but see further answers below. Your house that was burnt by file should have been reported as a Casualty and Theft to recoup any amount that the insurance company did not reimburse.
I don't understand your answer on the land gain? Is it taxable and where do I report the gain? Or, do I reduce the basis in the new house?
Edited. It may be an optionsince the house/land would generally be valued together.You do not reduce the basis of the new house. The two properties have nothing to do with each other.
If no 1099-S was issued was this your personal residence prior to the fire ? If so did you profit more than $250K ($500K married) ? And did you live in the home for more than 2 years out of the last 5 prior to the sale?
This was my personal residence prior to the fire. The profit was less than $500,000. Yes we lived in the house 30 years before the fire.