I'm thinking of running a 110v line out to my 10 X 14 lawn shed for an
interior light and maybe two outlets. Its about 75 feet from the back
of the house in the corner of my lot. Do I need to put the
underground rated wire in a PVC tube to protect it from the
inadvertant shovel (my wife has a green thumb) or just bury the wire
12" down and pray? When I come up out of the ground I'll used a
regular outdoor feed, but inside... do I need a box or just T off the
line?

Any tips would be appreciated.