Thank You Augie, for the reference. However, I was not specific enough in my question. I am looking more for general residential and commercial references, instead of industrial and plant applications.
I am looking for references to show my new (green) helper, he asked why we can't switch the neutral in simple arrangements such as residential lighting. I explained to him the hazard it would present, I also want to show him what the code says about it.
Boy I really need some coffee. My first post I mentioned 200.7 which refers to identification of the grounded conductor, which is another rule I am going over with him. (He asked why we couldn't use the re identified white conductor for the return in a switch leg). I meant to say 404.2, which dspector has suggested.
The white switch-feed conductor that is spliced to the one or more blacks is a connection that should never need to be disturbed, whereas the white-conductor splice might be disturbed, say, during a fixture R&R.
If one were to find a fixture (or receptacle for that matter) with the wires/terminals connected to two white
wires in the ceiling/wall, it would be difficult to know which wire is the grounded and which is the hot.