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1) Yes, per the 2011 National Electrical Code, an outlet is defined and considered any box whether a switch box, wall receptacle, ceiling receptacle, lighting fixture, or appliance that has protruding wires from such box.
Here is the actual definition from the code book in Article 100 Definitions:
Outlet: A point on the wiring system at which current is taken to supply utilization equipment.
2) All circuit breakers or fuses within an electrical panel are considered as branch circuits with the exception of a double pole circuit breaker that feeds a sub-panel. Sub-panel circuit breakers are called feeders since they feed into another downstream panel.
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