Am I right in saying if you read 310 15 (B) (4) A neutral does not have to be derated if it is only serving to carry the laod form one ungrounded conductor. For Ex
You have 9 # 10 in A 3/4 pipe 4 hot wires 4 neutral wires 1 ground There would be 4 current carrying conductors in this pipe. The load would be only be recp.