Are you talking about just IATs as in through the air filter or IAT 2s which the blower to intercooler temps. I would think IAT would start to pull timing in the low 100s and IAT 2s in the120s
I'll have to go in and look when I have a chance, but it's not quite as simple as just adding or pulling timing at a certain temp. There are two tables for IAT: one is temperature based and the other is load vs RPM (IIRC). The temperature based table might give a base value of say -50 at 125*F and the load vs RPM table might give a multiplier value of 0.10 at a given point. You multiply those values to come up with the final timing addition or subtraction, so in this example at 125*F IAT and for a given load/RPM the PCM would pull 5*. That's not the actual values, I need to go in and look, just giving a primer since I'm not at my computer. ECT is the same sort of deal with two tables.
Just dug it up. IAT starts pulling at 150*F and ECT starts pulling at 250*F. This is on a stock 2014 GT. IAT is also adding timing below 100*F and ECT is adding below 200*F. How much it tries to add or subtract depends on the base x multiplier as explained above.