P.S. The 83% formulation is new as of the 2014 NEC. Prior to that, the closest thing to 310.15(B)(7)(3) was the sentence in 310.15(B)(7) that read "The feeder conductors to a dwelling unit shall not be required to have an allowable ampacity rating greater than their service-entrance conductors."
That obviously does refer to the size of the service-entrance conductors that are actually installed, so perhaps that is what you are thinking of. However, that changed in the 2014 NEC to the current language, which refers to the size specified in 310.15(B)(7)(1), not the size installed.
Cheers, Wayne