http://www.powerstream.com/Wire_Size.htm
I do think we used 2 gauge copper thhn in grey plastic conduit. 4 wires, 2 hot 1 neutral 1 ground to go 35 feet to a garage for 100 amp panel.
And we drove a ground rod.
It passed city inspection.
My dads barn has had 2 power issues since built 15 years ago. The wire is ALUMINUM buried in the ground and it corroded and failed in 2 spots. This last time I told him to put the repair above the ground to keep it dry. The first time it was fixed by electric contractor and it failed anyway in the ground. Maybe fixed more than twice. The utility company came out and told him about where the break was. They have some device that can see the power in the ground.
The outbuilding I wired myself was like this. No Aluminum in the ground for me.
It was black wire like this and bought at the HD. The whole thing in 2 inch grey conduit.
http://www.grainger.com/Grainger/items/5ZG89