Inline splice with downstream 14/2 conductor polarity reversal

I seem to recall the exception is pretty limited and would not apply to residences at all. I seem to recall the marking has to be done at the time of installation as well, not at a later date.
Code MIGHT not allow it. But I would do it, have done it, and will likely do it again. No one has ever explained why marking a #4 with tape is safe and legal but marking #6 and smaller is a safety hazard. Does anyone know why this silly rule exists, besides to sell more colored wire?
 
I seem to recall the exception is pretty limited and would not apply to residences at all. I seem to recall the marking has to be done at the time of installation as well, not at a later date.
(1) If part of a cable assembly that has the insulation permanently
reidentified to indicate its use as an ungrounded
conductor by marking tape, painting, or other effective
means at its termination and at each location where the
conductor is visible and accessible. Identification shall
encircle the insulation and shall be a color other than
white, gray, or green. If used for single-pole, 3-way or
4-way switch loops, the reidentified conductor with white
or gray insulation or three continuous white or gray
stripes shall be used only for the supply to the switch, but
not as a return conductor from the switch to the outlet.
 
(1) If part of a cable assembly that has the insulation permanently
reidentified to indicate its use as an ungrounded
conductor by marking tape, painting, or other effective
means at its termination and at each location where the
conductor is visible and accessible. Identification shall
encircle the insulation and shall be a color other than
white
, gray, or green. If used for single-pole, 3-way or
4-way switch loops, the reidentified conductor with white
or gray insulation or three continuous white or gray
stripes shall be used only for the supply to the switch, but
not as a return conductor from the switch to the outlet.
hmm.
 
(1) If part of a cable assembly that has the insulation permanently
reidentified to indicate its use as an ungrounded
conductor by marking tape, painting, or other effective
means at its termination and at each location where the
conductor is visible and accessible. Identification shall
encircle the insulation and shall be a color other than
white, gray, or green. If used for single-pole, 3-way or
4-way switch loops, the reidentified conductor with white
or gray insulation or three continuous white or gray
stripes shall be used only for the supply to the switch, but
not as a return conductor from the switch to the outlet.
This refers to the UNGROUNDED conductor, which in my case, has been reidentified by placing black tape on the white wire, which complies with the above. The real question is whether the black wire can be similarly reidentified as the GROUNDED conductor by using white tape at the termination(s). If I am interpreting this correctly, it appears from NEC 200.6(E) that it can (under Exception No. 1):

The insulated grounded conductor(s) in a multiconductor cable shall be identified by a continuous white or gray outer finish or by three continuous white or gray stripes on other than green insulation along its entire length. For conductors that are 4 AWG or larger in cables, identification of the grounded conductor shall be permitted to comply with 200.6(B). For multiconductor flat cable with conductors that are 4 AWG or larger, an external ridge shall be permitted to identify the grounded conductor.
Exception No. 1: Conductors within multiconductor cables shall be permitted to be re-identified at their terminations at the time of installation by a distinctive white or gray marking or other equally effective means.
 
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