The latest stable zfs package in the portage tree is 0.7.3, which is compatible with 2.6.32 - 4.13 Linux kernels. The current version of the zfs package is 0.7.5, which, like its predecessor 0.7.4, is compatible with 2.6.32 - 4.14 Linux kernels (see https://github.com/zfsonlinux/zfs/releases). This makes it necessary to mask the current 4.14.8-r1 kernel. If preferred, I can attempt to provide a patch for the ebuild. Please indicate if you wish me to do so.
Bumped to 0.7.5. Tested with 4.9.20 and 4.14.0 kernel, compiles fine on both. https://gitweb.gentoo.org/repo/gentoo.git/commit/?id=a695871894337ea91d186f1e95bf09da9de29039