Here is a picture of a recently found NEC code violation. As shown in the pictue, a two-gang box is used a spliter. The cord from the spliter to the temporary is a piece of 14/2 w/ground. It has no end put on it, but rather is stuck into the 220v outlet.
Inside the two-gang box is a "Jerry Ricked" 20 amp circuit breaker and a duplex receptacle.
He actually used overload protection? Well, his heart was in the right place. I've seen handy-box covers with fuseholder & receptacle built in. Add a plug, and a pigtail for a second, and you might actually have a kosher device.
After all, who says a "subpanel" must have multiple breakers?