I was partially correct.
If the ball is in the shooters hands it is from where the ball was located.
Otherwise, read this.
Quote:
ART. 29 TWENTY – FOUR SECONDS
Statement 1
A shot for a field goal is attempted near the end of
the twenty-four (24) second period and the signal
sounds while the ball is in the air. If the ball doe
s not touch the ring, a violation has occurred unless
the opponents have gained immediate and clear contro
l of the ball. The ball sh
all be awarded to the
opponent for the throw-in at the place nearest to
where the game was stopped
by the official, except
directly behind the backboard.
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