The N-14 form is filed by companies registering securities with the Securities and Exchange Commission when they're merging with another company. It is used for business combination transactions between business development companies and investment companies, according to the Cornell University Law Department.
Another form with the notation N-14 is used by the U.S. Citizenship and Immigration Services when immigrants are denied naturalization after their first USCIS interview. According to NOLO, after rejection, the applicant should receive a results sheet and Form N-14 after denial. In this instance, Form N-14 lists any additional documents, forms or information needed for the agency to make a final decision concerning naturalization.