The O5L head is off an L20-ET 1998cc OHC 6 cylinder, EFI, turbo 144hp Skyline (Japan only).1980
I've been researching the info as I have a complete engine with the same head on it.
Chances are your car has at some stage been modified to turbo.then maybe if the turbo was taken off the head was left. does it have a turbo manifold?
As I understand it, an L28 will accept a simple swap over of all the turbo bits off this engine. I haven't found any info on the cc rating or mechanical details of the valves or cams etc but I'm looking so I'll repost updtaes.