as e57 points out:

quote:
--------------------------------------------------------------------------------
334.40(B) Devices of Insulating Material. Switch, outlet, and tap devices of insulating material shall be permitted to be used without boxes in exposed cable wiring and for rewiring in existing buildings where the cable is concealed and fished. Openings in such devices shall form a close fit around the outer covering of the cable, and the device shall fully enclose the part of the cable from which any part of the covering has been removed. Where connections to conductors are by binding-screw terminals, there shall be available as many terminals as conductors.
--------------------------------------------------------------------------------

it says the cable has to be exposed or can be "concealed and fished. seems to me if it is fished, it would still be accessible as it could be fished back out without removing any portion of the walls or ceiling. I read this as not being allowed to be stapled in place and drywalled over. And as gfretwell points out, it is for manufactured homes only.