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I always ask myself- where was the ball is when it became dead?
Per NF rules the ball becomes dead when "a runner is held so his forward progress is stopped."
Forward progress is defined as "the end of advancement of the ball in a runner’s possession... toward the opponent’s goal and determines the dead-ball spot."
From this I believe you have to give them the ball at the 1. The rules do not include any type of special exception for this play.
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