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The devices being discussed are not switch or outlet devices.

I agree

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Are they tap devices?

Yes if we are talking about the Molex device that ends up with 3 NMs connected to it. (In, Out and Tap)


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Is a device that allows two conductors to be spliced a tap device?

In my opinion no, they would not be tap deices.


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334.40(B) only permits their use where the cable will be exposed or in existing installations where the cable is fished

Precisely, that is what I have been trying to get across.

Bob


Bob Badger
Construction & Maintenance Electrician
Massachusetts