charlie b said:?designed to be placed in a cabinet or cutout box. . . .? Not two boxes; ?a box? (as in ONE box). So if you have to cabinets or two cutout boxes, you have two panels.
QED
Charlie,I think you are putting to much emphasis on the words "in a" cabinet,without keeping in mind the words "panel units" in the first sentence.It would be hard to put "panel units", "in a" single cabinet.It would be easier to,"put a single panel in a cabinet" or "single" units in a cabinet.It would be my opinion that as long as these maximum 42 cir panelboards are in single cabinets and grouped with the same feeder,(not tapped, but feed through) they are one panelboard.
Rick