No, Palm owns the PalmOS source code, which was very successful in its time. The BeOS source code and other rights passed to ACCESS Co. Limited many years ago along with the never used Garnet product which PalmSource developed but never found any customers for.
,… and to join in the celebrations, HP announced that it is killing off what little is left of Palm. Hey, the BeOS source code should be in a drawer there somewhere. I bid $10, just for sentimental reasons.