After a made basket(field goal or FT), either team can request a TO until the ball is at the disposal of the team throwing the ball in. "Disposal" just basically means that a player on the team scored against either grabs the ball, or is in a position to grab the ball if he/she wanted to- in the official's opinion. After the ball is at the disposal or in the hands of a player of the team throwing the ball in, you start your 5-second count, and then only that team can be granted a TO request.
If a player on the team with the throw-in tosses the ball to me, I think that it's a straight judgement call whether you start your count then, or start it after you toss the ball back to him. If you think that they are throwing the ball to you to gain an advantage- like maybe gaining some extra time to set up a throw-in play, then you can start your count on the first touch. As I said, that's the official's judgement imo. Personally, I've always been a little leary of starting that early count. I'm not smart enough to read the mind of the player tossing the ball to me, so I'll usually give them the benefit of the doubt- unless they're doing it in the last coupla seconds of a game in which they are ahead.
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