Requirement of statement. A tax- payer who uses the reserve method of treating section 166(f)(1)(A) guaranteed debt obligations must attach to his re- turn for each taxable year, returns for which are filed after April 17, 1986, and for each trade or business for which the reserve is maintained a statement showing—
(1) The total amount of these obliga- tions at the beginning of the taxable year;
(2) The total amount of these obliga- tions incurred during the taxable year;
(3) The amount of the initial balance of the suspense account, if any, estab- lished with respect to these obliga- tions;
(4) The balance of the suspense ac- count, if any, at the beginning of the taxable year,
(5) The adjustment, if any, to that account;
(6) The adjusted balance, if any, at the close of the taxable year;
(7) The reconciliation of the begin- ning and closing balances of the re- serve for these obligations and the computation of the addition to the re- serve; and
(8) The taxable year for which the re- serve for these obligations was estab- lished.
Requirement of statement. A tax- payer who uses the reserve method of treating section 166(f)(1)(A) guaranteed debt obligations must attach to his re- turn for each taxable year, returns for which are filed after April 17, 1986, and for each trade or business for which the reserve is maintained a statement showing—
(1) The total amount of these obliga- tions at the beginning of the taxable year;
(2) The total amount of these obliga- tions incurred during the taxable year;
(3) The amount of the initial balance of the suspense account, if any, estab- lished with respect to these obliga- tions;
(4) The balance of the suspense ac- count, if any, at the beginning of the taxable year,
(5) The adjustment, if any, to that account;
(6) The adjusted balance, if any, at the close of the taxable year;
(7) The reconciliation of the begin-
