220.61 Feeder or Service Neutral Load.
(A) Basic Calculation. The feeder or service neutral load
shall be the maximum unbalance of the load determined by this
article. The maximum unbalanced load shall be the maximum
net calculated load between the neutral conductor and any one
ungrounded conductor.
Exception: For 3-wire, 2-phase or 5-wire, 2-phase systems, the
maximum unbalanced load shall be the maximum net calculated
load between the neutral conductor and any one ungrounded
conductor multiplied by 140 percent.