I'm well aware of 110.14 contents in its entirety.
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I sincerely believe that’s true, I just don’t believe you understand its full implications.
Please, cast all yout doubts aside. I understand the full implication of the issue. I'm not arguing your implementation (it is actually how I do installations, though this 1/3 tap conductor ampacity issue makes the implementation a bit foggy). I'm arguing that the current NEC wording does not fully support your implementation. That is, it has inconsistencies, or "loopholes".
As a simple statement that’s also true; however, both 110.14(C) and 310.15(A)(2) requirements must be met and the 310.15(A)(2) Exception only applies to the conductor – not the terminals
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See... here is one of the loopholes. You believe your implementation to be correct and it very well may be. So much so you don't even see the wording for what it actually states. The wording of the Code just does not say the Exception applies only to wire conductor. In fact, the Exception uses the word "circuit". In fact, nowhere in 310.15(A)(2) in its entirety is the word "conductor", of any type.
Additionally, the NEC only directly defines three types of conductor... bare, covered, and insulated. Any other categorization or type is inferred (or implied, if you must). Is a lug or any other type of terminal a conductor??? The NEC is not explicit on the matter, but we all know it is. Is it part of a circuit??? Without a doubt on my end.
Using that logic you could just ignore 110.14(C)(1) anyway and most of 110.14(C) for that matter
It's not my logic. It is the logic presented [or not, covering the full logic of the matter
hmy:] by the NEC wording we are discussing.
Permit me to come at this from a slightly different angle.
I am not arguing the concept. I understand the concept fully. You are wasting your time trying to educate me on the matter. You are assuming I do not fully understand because I am challenging your implementation... but my challenge is based solely on the wording, not the concept itself.
So let's digress just a little...
Let's say we have a 75A breaker, 75?C-rated terminal. Where other conditions of use demand no correction to ampacity, under the current wording in the NEC I can stick a 2" piece of #4 THHN copper in the breaker terminal and do a 90?C-rated splice at the other end to a #6 THHN copper conductor and be compliant. Yes or no?