Linux 4.14 is still in the portage tree. The headers from a more recent patch should do just fine - you (probably) don't need the older patch version.
$ export FMT='<category>/<name>-<version>\n'; \
eix sys-kernel/gentoo-sources \
--format '<availableversions:FMT>' | grep -e -4.14
sys-kernel/gentoo-sources-4.14.245
sys-kernel/gentoo-sources-4.14.246
sys-kernel/gentoo-sources-4.14.247
sys-kernel/gentoo-sources-4.14.248
sys-kernel/gentoo-sources-4.14.249
sys-kernel/gentoo-sources-4.14.250
sys-kernel/gentoo-sources-4.14.251
sys-kernel/gentoo-sources-4.14.252
sys-kernel/gentoo-sources-4.14.253
With the 4.14.251 being 'stable' aka well tested.

The corresponding 4.14 headers package is also still available.
$ eix linux-headers
[I] sys-kernel/linux-headers
Available versions: 3.18^bs 4.4^bs ~4.9^bs 4.14-r1^bs 4.19^bs{tbz2} 5.4-r1^bs{tbz2} ~5.9^bs 5.10^bs{tbz2} ~5.11^bs ~5.12^bs ~5.13^bs (~)5.14^bs{tbz2} {headers-only}
Installed versions: 5.14^bs{tbz2}(04:48:19 PM 11/01/2021)(-headers-only)
Homepage: https://www.kernel.org/ https://wiki.gentoo.org/wiki/Kernel
Description: Linux system headers
YOu can find the download location for the headers by looking at the ebuild (package definition):
/var/db/repos/gentoo/sys-kernel/linux-headers/linux-headers-4.14-r1.ebuild
You can download the package like this:
$ emerge =linux-headers-4.14-r1 --fetchonly
The output should tell you where it lands. If in doubt, use $ emerge --info | grep DIST
, which produces the output:
DISTDIR="/G/distfiles"
on my system (I don't remember where the default download location is). So the headers are available in:
$ ls $DISTDIR/gentoo-headers-* -1
/G/distfiles/gentoo-headers-4.14-1.tar.xz
/G/distfiles/gentoo-headers-4.19-1.tar.xz
/G/distfiles/gentoo-headers-4.4-1.tar.xz
/G/distfiles/gentoo-headers-5.10-1.tar.xz
/G/distfiles/gentoo-headers-5.14-1.tar.xz
/G/distfiles/gentoo-headers-5.4-2.tar.xz
/G/distfiles/gentoo-headers-base-4.14.tar.xz
/G/distfiles/gentoo-headers-base-4.19.tar.xz
/G/distfiles/gentoo-headers-base-4.4.tar.xz
You want the "base" archve.
$ tar tf /G/distfiles/gentoo-headers-base-4.14.tar.xz | shuf | head -n 7
gentoo-headers-base-4.14/include/media/v4l2-mediabus.h
gentoo-headers-base-4.14/arch/blackfin/include/asm/tlb.h
gentoo-headers-base-4.14/include/linux/mtd/super.h
gentoo-headers-base-4.14/include/linux/timb_gpio.h
gentoo-headers-base-4.14/arch/frv/include/asm/string.h
gentoo-headers-base-4.14/arch/c6x/include/asm/checksum.h
gentoo-headers-base-4.14/arch/um/include/asm/uaccess.h
Hopefully that answers your question.
Pro tip:
join #gentoo on libera irc network and ask your questions there.