It is not stated in the NEC. Not in those terms, anyway. There are similar sounding rules, but that one does not exist. To give one specific example, if I have a breaker in a distribution panel, and use it to power a feeder to a branch panel that is somewhere else in the same building, then the downstream panel need not have a main breaker or a fused disconnect, and it can have as many breakers as you wish.
On the other hand, if a panel is the main panel in a separate building, then either it must have a main breaker or disconnect, or it must be limited to six breakers. References 225.33(A) and 230.71(A).