In article , sid wrote:
While finishing my basement, Can I place electrical boxes where I
might want to place receptacles in the future ? Leave the cutout to
the surface and "empty" conduit over to a live box. Then cover the
opening with tape, mud and paint.

In the future, If I ever want to place a receptacle there, just break
the tape with a utility knife and push wire back to the live box and
terminate.

Is there anything wrong with this ?

As long as there are no electrical splices in those boxes, there's no
electrical code issue that I'm aware of. I do see one other problem, though,
and that's finding the boxes later if you decide you want them. Why not either
(a) cover the boxes with blank cover plates instead of tape & mud, or (b) just
put receptacles there to begin with? You can never have too many... and what
you propose seems like a lot of unnecessary work for very little discernable
benefit.