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Originally Posted by Nevadaref
The officials manual also details this in sections 274 and 275. "After the second horn to end the time-out or intermission, the administering official shall sound his/her whistle to indicate play is ready to resume."
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The key words are "at the end of a timeout or intermission". The FED also recommends (somewhere) that you do so after an unusual delay also. Any other time ----> no whistle.
That's all you have to remember.