As to my orginal post, IMHO my answer agrees with Bob (IWIRE). If we assume 75 degree terminations, which is what we see most of the time, the wire feeding the device, which is the 60 ampere disconnect switch, would have to be #6 valued at 65 amperes. If we look at 240.21(B)(1)b., it says the tap conductor can not be "less than the rating of the device supplied by the tap conductors". Since we are feeding a 60 ampere device (see Definitions), the conductors must be at least 60 ampere capacity. If we were feeding a MLO panel that did not require a main, for example a 100 ampere MLO, the tap conductors would have to be rated at 100 amperes. If we were feeding a 40 ampere inline fuse or a circuit breaker the tap conductors could be rated 40 amperes. As for the equipment ground wire Don has made it clear and I agree that the EGC does not have to be larger than the ungrounded conductor. 250.122(A). These conductor sizes are based on the 10 foot tap rule covered under II Location 240.21
