Old post, new answer.
http://www.uci.ch/Modules/BUILTIN/getObject.asp?MenuId=MTYwNzQ&ObjTypeCode=FILE&type=FILE&id=NjQxNjY&LangId=1
If the wheel is deeper than 2.5cm, it needs to successfully pass a rupture test to be approved for use in a mass start road race.
The link above provides a list of non-standard but approved wheels. On this list are the deep section wheels that can be used. All others are illegal.
This list also provides wheels that are legal that have fewer than 16 spokes and/or spoke thickness greater than 2.4mm than standard wheels.