Before I rebuilt my 14hp (12/1976) I wondered the same thing. The machine shop (which was a Kohler repair center) told me if the dipstick came into the top corner (pto side) that it would not have the gears. Simply because dipstick would interfere with the gears. This was true when I took mine apart to rebuild.
If the dipstick came through the starter side it would most likely have the gears but not always the case.
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