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Jean-Baptiste Queru, a software engineer working on the Android Open Source Project (AOSP), just confirmed that Android 4.0.1 source is now available.



From Anandtech:
This is the version of Android that will ship on the Samsung Galaxy Nexus, due out sometime before the end of the year. As we mentioned in an earlier story, once Google decides to begin work on a new version of Android, the source for that version is only shared with Google's launch partners. The rest of Google's partners have to wait until the code is submitted to the AOSP, at which point they all begin the rush to optimize the code for their various hardware platforms. 
  Android 4.0.1 (Ice Cream Sandwich) Coming to AOSP