Panelboards, NEC 384-13

General. 
All panelboards shall have a rating not less than the minimum feeder capacity required for the load computed in accordance with Article 220.

Panelboards shall be durably marked by the manufacturer with the voltage and the current rating and the number of phases for which they are designed and with the manufacturer's name or trademark in such a manner as to be visible after installation, without disturbing the interior parts or wiring. 

All panelboard circuits and circuit modifications shall be legibly identified as to purpose or use on a circuit directory located on the face or inside of the panel doors. 

384-14. Lighting and Appliance Branch-Circuit Panelboard. 

A lighting and appliance branch-circuit panelboard is one having more than 10 percent of its overcurrent devices rated 30 amperes or less, for which neutral connections are provided. 

384-15. Number of Overcurrent Devices on One Panelboard. 

Not more than 42 overcurrent devices (other than those provided for in the mains) of a lighting and appliance branch-circuit panelboard shall be installed in any one cabinet or cutout box. 

A lighting and appliance branch-circuit panelboard shall be provided with physical means to prevent the installation of more overcurrent devices than that number for which the panelboard was designed, rated, and approved.

**A 2-pole circuit breaker shall be considered two overcurrent devices; a 3-pole circuit breaker shall be considered three overcurrent devices.

A two-pole circuit breaker means that there are two terminals for incoming power lines and two lines for outgoing power lines. These lines are the A & B phase conductors whose continuity is broken when the the switch is opened.