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No citation. Just the common sense that says while I am conducting an administrative procedure in which the ball is dead that another official handing the ball to a player isn't administering the throw in, it's simply handing a dead ball to a player.
If I grant a timeout just as an official is handing the ball to a player, but don't blow my whistle immediately, the ball never became live. In this instance, even though I didn't blow my whistle as the T is handing the ball, it never became live because I blew it dead again (even though I didn't blow my whistle right away).
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