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The NBA has the Trent Tucker Rule, which states that if there is less than 0.3 seconds on the shot clock or game clock with a team inbounding the ball, then any player on that team cannot attempt to score by catching and shooting. Instead, they must attempt to score on a tip play. The NCAA has a similar rule, except that it is 0.4 seconds instead of 0.3 seconds.

There has been at least one game-winning tip play off an inbounds pass with less than 0.3 seconds left in a regular season NBA game. That occurred on December 21, 2006 when the Knicks beat the Bobcats on a David Lee tip-in off an inbounds pass with 0.1 seconds left in the game.

Has there ever been a NBA playoff game with a game-winning tip off an inbounds pass (or a jump ball) with less than 0.3 seconds left? Or an NCAA Tournament game with a game-winning tip off an inbounds pass with less than 0.4 seconds left?

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In 1986 the league was not yet using tenths of a second, but I believe Ralph Sampson's shot at the end of regulation certainly fits the spirit of the question. Inbounded with one second showing, Sampson makes a behind the head tip from twelve feet out to win the Western Conference Championship series. The pertinent part of the video linked below begins at 9:24.

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