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QSub election mid-year, short period due date

Technical topics regarding tax preparation.
16-Jul-2018 8:34am
Newly formed S corporation (parent) receives stock from old shareholder in an existing S corporation (QSub) in exchange for stock in parent. QSub election is immediately made effective for the middle of the year (4/30). Both entities are calendar year S corporations. I'm trying to determine what the due date of the short period 1/1-4/30 final S corporation return for the now QSub is.

1361 addresses this in the case of an "S" election termination stating that the due date is the same as the due date of the short "C" year. Similar treatment is allowed under the consolidated return regulations but I can't find anything on point with my situation for some reason.

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