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Team A can call a time out up to the time that B has the ball at their disposal...the same time that you start counting the 5 second count. For most, that is when B has the ball OOB and is in a position to make a throwin. Some advocate that A can no longer call a timeout once B picks up the ball (even while still inbounds). However, I'd bet that none of those start their 5 count at that moment.
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