Splices in Panelboards

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ddroba

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I have always been told that a conductor is not to be spliced in a panelboard gutter in order to reach a circuit breaker terminal. My understanding was that it had to do with the approved wire fill in the gutter, and that splices could not calculated into the size requirements, thus UL could not provide a proper listing. Is there anything specific in the NEC which prohibits such a splice? Or anywhere else?
 
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