Due date of final 1120-S?

A calendar-year Subchapter S corporation was formally dissolved and all assets distributed on November 6, 2014. One CPA says "the 15th day of the
third month" is calculated from the end of the short year, and the final return is therefore due January 21, 2015.
However, I found this in Publication 538 in the Short Tax Year section:
"Example 2.
A calendar year corporation dissolved on July 23, 2012. Its final return is due by October 15, 2012. It will cover the short period from January 1, 2012, through July 23, 2012."
So that example would imply that in my case the due date would be February 15, 2015.
I'd like to know what position the IRS takes in actual practice on this issue. It doesn't appear to be spelled out anywhere in the regs that I can find.
Any insights would be appreciated.
Add pictures here
<% if( /^image/.test(type) ){ %>
<% } %>
Add image file

BeanSmart.com is a site by and for consumers of financial services and advice. We are not affiliated with any of the banks, financial services or software manufacturers discussed here. All logos and trade names are the property of their respective owners.

Tax and financial advice you come across on this site is freely given by your peers and professionals on their own time and out of the kindness of their hearts. We can guarantee neither accuracy of such advice nor its applicability for your situation. Simply put, you are fully responsible for the results of using information from this site in real life situations.