310.15(B)(4)
Neutral Conductor.
(a) A neutral conductor that carries only the unbalanced current from other conductors of the same circuit shall not be required to be counted when applying the provisions of 310.15(B)(2)(a).
(b) In a 3-wire circuit consisting of two phase wires and the neutral of a 4-wire, 3-phase, wye-connected system, a common conductor carries approximately the same current as the line-to-neutral load currents of the other conductors and shall be counted when applying the provisions of 310.15(B)(2)(a).
(c) On a 4-wire, 3-phase wye circuit where the major portion of the load consists of nonlinear loads, harmonic currents are present in the neutral conductor; the neutral shall therefore be considered a current-carrying conductor.
