I was looking thru the code book as it relates to feeder taps. Pretty obvious [or at least I thought] the definition of a feeder tap would be a tap of a feeder downstream from an overcurrent protective device. [transformer secondary conductors also considered a tap], now if there is a disconnect switch [non fused] with double load lugs would it be acceptable to install small conductors [for example incoming line conductors are 1/0, and load secondaries are #4] each secondary would not exceed the distance requirement of the tap rule and call this a "tap", however with these connected to the load side of a disconnect is it still considered a "tap" or would you have to provide full 1/0 to a dist. block and then tap. We were having this debate on weather or not a a reduced conductor connected to the load side of a fused or non fused disc. or even a breaker would be considered a tap or is this always a feeder?