Am I right in saying if you read 310 15 (B) (4)
A neutral does not have to be derated if it is only serving to carry the laod form one ungrounded conductor.
For Ex

You have 9 # 10 in A 3/4 pipe
4 hot wires
4 neutral wires
1 ground
There would be 4 current carrying conductors in this pipe. The load would be only be recp.

Is this right thanks