I will be installing a 8500W heater on a 40A CB. According to this it looks like I can use #10 THHN or THWN-2. But according to Wire & Cable Your Way its only good for 30 A. So which is it?
This is table 310.60 in the code.
240.4(D) modifies this table in that it states; Small Conductors. Unless specifically permitted in 240.4(E) or 240.4(G), the overcurrent protection shall not exceed 15 amps for 14AWG, 20 amps for 12AWG and 30 amps for 10AWG copper.
240.4(E) is about tap conductors, part of this is why we can get away with using smaller wire to supply light fixtures.
240(G) is about HVAC, motors and a few others, again, allowing smaller conductors than the breaker is rated for.
As noted, the 60C or 75C column is used almost all of the time but the 90C column can be used when derating for multiple wires in a conduit.
Side note......334.80 states that the ampacity of type NM cable (Romex) is based on the 60C column.