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Heating and cooling equipment shall be sized as specified in Section M1401.3.

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N1103.6 Energy Efficiency, Equipment Sizing
Heating and cooling equipment shall be sized as specified in Section M1401.3 ...
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Heating and cooling equipment shall be sized in accordance with Section M1401.3 of the International Residential Code ...
R403.7 [RE] Residential Energy Efficiency, Equipment Sizing and Efficiency Rating (Mandatory)
Heating and cooling equipment shall be sized in accordance with ACCA Manual S based on building loads calculated in accordance with ACCA Manual J ...
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Heating and cooling equipment shall be sized in accordance with ACCA Manual S based on building loads calculated in accordance with ACCA Manual J ...