Typically in a 3 phase system you would have 3 circuits share a neutral and in a single phase system you would have 2 circuits share a neutral, although the NEC does not specifically limit the amount of circuits that share a neutral provided that the neutral is properly sized.
A new section in the NEC does require that when you have a multiwire branch circuit (Circuits that share a neutral) that the circuit have a means to simultaneously disconnect all ungrounded conductors at the point where the branch circuit originates. (See 210.4(B))
Chris