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First the option of moving the ball to the frontcourt is only available in the final two minutes of the 4th quarter or during an overtime period.
Basically the rules say that the ball may be moved to the 28' line in the frontcourt after a time-out which follows a made goal by the opponent (FG or FT) OR is taken immediately upon the team gaining possession from its opponent, including from a missed FT or FG attempt.
Here is the actual text of the rule for both 20-second and a regular time-outs:
If a 20-second timeout is requested by the offensive team during the last two minutes of the fourth period and/or any overtime period and (1) the ball is out-of-bounds in the backcourt (except for a suspension of play), or (2) after securing the ball from a rebound and prior to any advance of the ball, or (3) after the offensive team secures the ball from a change of possession and prior to any advance of the ball, the timeout should be granted. Upon resumption of play, the team granted the timeout shall have the option of putting the ball into play at the 28' hash mark in the frontcourt or at the designated spot out-of-bounds. If the ball is put into play at the hash mark, the ball may be passed into either the frontcourt or backcourt. If it is passed into the backcourt, the team will receive a new 8-second count.
If a regular or mandatory timeout is awarded the offensive team during the last two minutes of the fourth period and/or any overtime period and (1) the ball is out-of-bounds in the backcourt (except for a suspension of play), or (2) after securing the ball from a rebound and prior to any advance of the ball, or (3) after securing the ball from a change of possession and prior to any advance of the ball, the timeout shall be granted. Upon resumption of play, the team granted the timeout shall have the option of putting the ball into play at the 28' hash mark in the frontcourt, or at the designated spot out-of-bounds. If the ball is put into play at the hash mark, the ball may be passed into either the frontcourt or backcourt. If the ball is passed into the backcourt, the team will receive a new 8-second count. However, once the ball is (1) thrown in from out-of-bounds, or (2) dribbled or passed after receiving it from a rebound or a change of possession, the timeout shall be granted, and, upon resumption of play, the ball shall be in-bounded on the side- line where play was interrupted. The time on the game clock and the 24-second clock shall remain as when the timeout was called. In order for the option to be available under the conditions in paragraph #2 above, the offensive team must call two successive timeouts.
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