Article 110.14 Electrical Connections. Because of different characteristics of dissimilar metals, devices such as pressure terminal or pressure splicing connectors and soldering lugs shall be identified for the material of the conductor and shall be properly installed and used. Conductors of dissimilar metals shall not be intermixed in a terminal or splicing connector where physical contact occurs between dissimilar conductors (such as copper and aluminum, copper and copper-clad aluminum, or aluminum and copper-clad aluminum), unless the device is identified for the purpose and conditions of use. Materials such as solder, fluxes, inhibitors, and compounds, where employed, shall be suitable for the use and shall be of a type that will not adversely affect the conductors, installation, or equipment. 

(B) Splices. Conductors shall be spliced or joined with splicing devices identified for the use or by brazing, welding, or soldering with a fusible metal or alloy. Soldered splices shall first be spliced or joined so as to be mechanically and electrically secure without solder and then be soldered. All splices and joints and the free ends of conductors shall be covered with an insulation equivalent to that of the conductors or with an identified insulating device.

Wiring connectors or splicing means installed on conductors for direct burial shall be listed for such use.

Article 300.5 Underground Installations.

(E) Splices and Taps. Direct-buried conductors or cables shall be permitted to be spliced or tapped without the use of splice boxes. The splices or taps shall be made in accordance with 110.14(B).

Article 300.50 Underground Installations.

(D) Splices. Direct burial cables shall be permitted to be spliced or tapped without the use of splice boxes, provided they are installed using materials suitable for the application. The taps and splices shall be watertight and protected from mechanical damage. Where cables are shielded, the shielding shall be continuous across the splice or tap.

Exception: At splices of an engineered cabling system, metallic shields of direct-buried single-conductor cables with maintained spacing between phases shall be permitted to be interrupted and overlapped. Where shields are interrupted and overlapped, each shield section shall be grounded at one point.