UL 2012 White Book:
CONDUIT FITTINGS (DWTT)
USE
This category covers metallic and nonmetallic conduit fittings, such as
connectors, couplings, conduit bodies, short radius conduit bodies, expansion
fittings, locknuts and sealing (liquid-tight) locknuts for use in the
assembly of nonmetallic and metallic wiring systems. Also covered are fittings
used to provide a transition between metallic and nonmetallic wiring
systems. All fittings are intended to be installed in accordance with ANSI/
NFPA 70, ??National Electrical Code?? (NEC), and are intended for installation
and use in accordance with the following information and the limitations
specified in the appropriate conduit or tubing category.
All male threaded fittings and nipples have only been investigated for use
with locknuts.
Fittings with internal female threads (e.g., hubs, conduit bodies, couplings)
have only been investigated for use with threaded rigid conduit.
To be compliant with the UL listing, you can
not use any fitting with male threads with a rigid coupling. To meet the UL listing, if for instance you want to connect EMT and PVC without using a box, you use a EMT-to-female-thread fitting, a short length of threaded rigid conduit, and a PVC-to-female-thread fitting.
Don't shoot the messenger. I came across this and asked a UL engineer who confirmed the above. I also brought it up at the last yearly seminar of the Ohio Chapter annual seminar and sat back and watched the sparks fly.