I'm curious how others are showing tax installment payments on their LE/CD when the installment is due at the same time of the first payment and the borrower has an escrow account?

All bills due within 60 days of closing must be paid prior to or at the time of closing.
If the borrower isn't giving you a paid receipt for the taxes, then the outstanding installment goes on the LE/CD.

Would you show in reflecting in the borrower's impound account analysis or in the prepaid section?

It would go in Prepaids (emphasis mine):

1026.37(g)(2)(iv) Prepaids.
Under the subheading “Prepaids,” an itemization of the amounts to be paid by the consumer in advance of the first scheduled payment, and the subtotal of all such amounts, as follows:
On the fourth line, the number of months for which property taxes are to be paid by the consumer at consummation and the total dollar amount to be paid by the consumer at consummation for such taxes, labeled “Property Taxes ( __ months).”

Comment 1026.37(g)(2) - 1.Examples.
Prepaid items required to be disclosed pursuant to § 1026.37(g)(2) include the interest due at consummation for the period of time before interest begins to accrue for the first scheduled periodic payment and certain periodic charges that are required by the creditor to be paid at consummation. Each periodic charge listed as a prepaid item indicates, as applicable, the time period that the charge will cover, the daily amount, the percentage rate of interest used to calculate the charge, and the total dollar amount of the charge. Examples of periodic charges that are disclosed pursuant to § 1026.37(g)(2) include:

i. Real estate property taxes due within 60 days after consummation of the transaction.

But you won't include that tax installment in the initial escrow statement, and you won't collect for it in the initial escrow payment shown in section G, because the borrower only pays for it once.

So, say for instance your disbursement is in December and your first payment is due in December. You wouldn't have to include that in your escrow analysis based on the 60-day rule for prepaids?

Do the preliminary escrow analysis first, using the expected first payment date and the expected disbursement dates. If you include the December disbursement in the analysis, you should end up with an initial escrow deposit in Section G that's large enough to meet that disbursement and leave a balance toward the next disbursement date. In that case, you won't also include the December disbursement amount in prepaids (you only collect for it once).

If you omit the December disbursement from the escrow analysis, you will have to include it as a prepaid in Section F to have the money to pay it from closing funds.

The tax disbursement will be at the closing table, not in December when the first payment is due. The money you show as a prepaid doesn't flow through the escrow account at all.

There are jurisdictions that give pause to this concept. We also go by the 60 days collect and pay to the taxing authority at closing; however, in the southern states there are a few jurisdictions that have not issued the tax bill and simply indicate the tax bill will be "mailed in the fall" and will need to be paid no later than 12/31. The attorneys in this jurisdiction refuse to collect the tax bill for the unknown values.

We have had to make a few exceptions and collect in escrow and monitor for the bill issuance and pay the bill from escrow (100% of our loans are sold before the first payment, so this is out of the norm for our institution.

Always a wrinkle in actual practice to something that seems like common sense. I think tax bills should be required to be finalized and published 60-90 days prior to their due dates. That would require a Federal Regulation on the Taxing Authorities to provide a required notification period. In Maryland, the tax bill is usually printed with in days of the first half (semi annual for only primary residences - investment is payable annually) of taxes discount due date (required to be paid if a purchase transaction before the Deed is recorded). Issuing and accurate LE and CD during this time frame is very challenging to providing accurate numbers in good faith.