Section 90.1(D)(FPN) in the 2002 NEC references this information. http://www.nema.org/publications/ei/jun99/iec_nec_comparison2.pdf
90.1(D) Relation to International Standards. The requirements in this Code address the fundamental principles of protection for safety contained in Section 131 of International Electrotechnical Commission Standard 60364â€“1, Electrical Installations of Buildings.
FPN: IEC 60364-1, Section 131, contains fundamental principles of protection for safety that encompass protection against electric shock, protection against thermal effects, protection against overcurrent, protection against fault currents, and protection against overvoltage. All of these potential hazards are addressed by the requirements in this Code.
[This message has been edited by Joe Tedesco (edited 12-13-2001).]