abandoned wiring

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It is only the low voltage cables that are addressed, I believe. They must be either removed or labeled for future use. One example is 725.25.
 
You need to be more specific as the the type of abandoned wiring. Power and lighting conductors are permitted to remain without tagging. Removal or tagging would apply to Class 1,2,3 wiring, fire alarm wiring, CATV, fiber optic cables, communications cables and probably a few more that I left out. You can check each of those articles for the specific code sections.
 
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